the Office of the Securities and Exchange Commission have suggested investment in the offered securities; nor contain any assurance in relation to the value or returns on the offered securities; nor

increase from the previous inspection cycle by six percent. These facts suggested that retention of competent and capable staff is always a challenge for the audit firms. Over the years, most audit firms

. Succession plan To sustain their operation, it is critical for audit firms to carefully design and follow through their succession plans, particularly for high-level positions. Past inspections suggested that

Securities and Exchange Commission have suggested investment in the offered securities; nor contain any assurance in relation to the value or returns on the offered securities; nor shall they certify the

appropriate trainings and experiences. Opportunity for career advancement The SEC’s past inspections suggested that some audit firms had difficulties implementing their succession plan due to their unbalanced

consultation is how the universal metric approach will account for the lifetime of assets. It has been suggested that any project looking to refinance existing assets that have a long life (e.g. diesel train

registration statement neither represents that the Ministry of Finance of Thailand, the Securities and Exchange Commission or the Office of the Securities and Exchange Commission have suggested investment in the

several studies suggested, CSR is a corporate strategy that works in the relatively long period (e.g. Campbell, 2007; Garriga and Mele, 2004; Servaes and Tamayo, 2013). A possible concern in the current

interests is a long and complex one. Indeed, some have suggested that it is too complex and confusing. This section is a brief high level attempt to provide insight into that complexity. In a broader sense

Capital Market Supervisory Board or the Office of Securities and Exchange Commission have suggested investment in the offered securities; nor contain any assurance in relation to the value or returns on the