exercise due care in designating engagement with complexity or requires specific technical knowledge to the appropriate partners and divisions. - Some firms have rendered policies to not accepting new
complexity. Insufficient audit fees mean inadequate resources, which inevitably leads to long and strenuous work hours at all levels of the audit personnel. This eventually results in high turnover of audit
difficult interpretation since traditional earnings capitalization models describe that investors are willing to pay a certain multiple for current earnings (Huang and Wirjanto, 2012). After data treatment
information, it is difficult for investors to analyze and make comparison efficiently. Besides, brokers are increasingly leaning toward investment advisory services, especially those related to asset allocation
efficiency and effectiveness of engagement performance. Most observations from the engagement-level inspections in the past inspection cycle were related to audit planning and audit of difficult and complex
, accounting and finance system, IT system, water and cleaning services (fees are varied by actual consumption). Pricing Criteria: Fee is calculated from cost of system and personnel plus margin, which is
services and other services in relation to HR system, accounting and finance system, IT system, waste water treatment and cleaning services (fees are varied by actual consumption). Pricing Criteria: Fee is
, accounting and finance system, IT system, water and cleaning services (fees are varied by actual consumption). Pricing Criteria: Fee is calculated from cost of system and personnel plus margin, which is
IFA opined that (1) APU share value is not reasonable as it is higher that the IFA?s appraised value at the maximum varied of 219.56 million baht; (2) the first purchase payment for acquisition of APU
instruments type 1 is allowed to give advice to investors about capital market products without complex features and products with high risks or complexity of all types. Ex., investment units of mutual funds