important that the auditors carefully assess the audit risks and plan their audits accordingly. This becomes particularly important as the effective date of the new auditor’s report is fast approaching, where
influence enterprise value as well as topics that are material to the environment, and the society. Dynamic materiality acknowledges that the materiality of an issue can shift based on anticipated or
SEC Classification : ใชภ้ายใน (Internal) I. Introduction The issue of gender diversity on corporate boards of directors has gained prominence in recent decades (Adams & Ferreira, 2009; Arun et al., 2015
) to put corruption issue on the global agenda, (2) to play a major role in the creation of anti-corruption conventions, and 3) to raise public sector standards in solving corruption issues. In 1995, TI
) to put corruption issue on the global agenda, (2) to play a major role in the creation of anti-corruption conventions, and 3) to raise public sector standards in solving corruption issues. In 1995, TI
) to put corruption issue on the global agenda, (2) to play a major role in the creation of anti-corruption conventions, and 3) to raise public sector standards in solving corruption issues. In 1995, TI
) to put corruption issue on the global agenda, (2) to play a major role in the creation of anti-corruption conventions, and 3) to raise public sector standards in solving corruption issues. In 1995, TI
obligation of the SEC as prescribed by the Securities and Exchange Act. The SEC has the responsibility to issue rules and regulations, ensure compliance and pursue enforcement in case of violations. Despite
obligation of the SEC as prescribed by the Securities and Exchange Act. The SEC has the responsibility to issue rules and regulations, ensure compliance and pursue enforcement in case of violations. Despite
audit-career candidates but this issue will require much cooperation from other stakeholders for it to have a chance at succeeding. As professional standards have constantly been amended and revised in an