integrity of the prospective client was in doubt. Hence, engagements with significant risks, including the fraud risks, could mistakenly be identified as acceptable or tolerable. There were occasionally

333/3 Viphavadi Rangsit Road, Chomphon, Chatuchak, Bangkok 10900, Thailand Tel: +66 1207 or +66 2695 9999 Fax: +66 2695 9660 e-mail: info@sec.or.th BU I L D ING BR IDGES INDEPENDENT AUDIT INSPECTION

Corporate social responsibility (CSR) has several attributes that are inherently unobservable or measured with errors. This study proposes an alternative methodology to account for measurement errors in CSR

over the previous year, with some findings in the substantive procedures of complex transactions or transactions that required intensive judgment. The firms can remedy deficiencies by increasing the

A String of Earnings Increases, Future Earnings Uncertainty, and Firm Fundamentals* Sarayut Rueangsuwan † Kasetsart University, Thailand August 2015 Abstract Prior literature on meeting or beating

40-percent rise from 2009 or the total trading value of almost 7 trillion baht. The bond market ended the year with an average trading value of 68.9 billion baht per day or about 15 percent higher than

to enter into futures contracts for hedging or investment purposes to increase their management efficiency and the regulations on the use of trusts in the capital market transactions were issued to

areas. The latest inspection on 29 audit firms in the capital market revealed that 86 percent of the inspected audit firms received either “acceptable” or “very satisfactory” rating for their quality