quick ratio in 2016 and 2015 was 3.50 times and 3.09 times, respectively. Liquidity Ratio: When considering the overview, the Company had ability to debt repayment without any risk effect. Based on the

quality in these areas. The root cause analysis on some audit firms’ continual lack of the ability to fully remediate their deficiencies revealed a scarcity of experienced and competent staff to assume

t In sp ec ti on A ct iv it ie s Re po rt 1 J an ua ry 2 01 3 - 31 D ec em be r 20 13 particularly where the competency of the audit teams did not correspond with the risk levels of the engagements

first assessment, all listed companies are expected to achieve Level 1, signifying intent to comply with laws and regulations with ability to communicate with all stakeholders.Vorapol Socatiyanurak, SEC

knowledge and relevant experience as a means to further gauge investors’ ability to take risks. The new rule will also allow investors to access a more diverse range of products and businesses to gain more

appropriate experience and ability, and necessary authority, to assume that responsibility. If yes, is their appropriate experience and ability sufficient to identify and understand quality control issues and

IOSCO CRA Code subject to regional and national laws and regulations governing the activities of CRAs. In order to promote transparency and improve the ability of market participants and others to judge

, their severity and any delays in resolving them would reflect poorly on the ability of the audit firm leaders to discharge their responsibilities successfully, resulting in the SEC lowering the score of

living skill after the Thai society has stepped into the ageing society. However, ageing people may not have enough money after retirement and investors have not yet achieved their targeted returns on

basic essential life skill while investment is a crucial tool for creating sustainable wealth and adding value to savings in the long term. The BAAC has the School Bank project that instills the habit