auditors are very crucial when identifying threats to auditors’ independence and potential conflicts of interest, which, in turn, could negatively affect the reliability of the audit works. The SEC noted

any liabilities, its financial statements were not in compliance with the generally accepted accounting standards. The SEC thus instructed JAS to rectify those financial statements by recognizing the

instructed JAS to rectify those financial statements by recognizing the provision based on the best estimate of the expenditure required to settle the present obligation by taking into account factors such as

doubtful accounts were Baht 135.8 billion or 7.0 percent of loans. In terms of capital, in September 2017 the Bank of Thailand (BOT) announced the guidelines for identifying and regulating Domestic

profitability. 4. Describe the material effects of government regulations on the issuer's business, identifying the regulatory body. E. Group Structure If the issuer is part of a group, provide information about

controlling [M] · Keeping a written policy of security in the place where the user and the concerned person can simply reach [M] 2. Detail of Policy · Identifying clearly the purpose and scope and having a

for risk controlling [M] o Keeping a written policy of security in the place where the user and the concerned person can simply reach [M] 2. Detail of Policy o Identifying clearly the purpose and scope

fiduciary duty of institutional investors and their fund managers to take into account all of the information which assists in identifying and mitigating risk on the one hand, and assists in identifying

of information (client verification) (3) record information gathered as well as opinions made under the KYC/CDD process. In identifying the client’s true identity under (1), the securities company must

) (3) record information gathered as well as opinions made under the KYC/CDD process. In identifying the client’s true identity under (1), the securities company must gather information on name, last