the 2014 inspections showed that the incompleteness of the related-parties disclosures remains an issue because some firms have yet to set out clear definition of related parties. Not only does this

values audit quality over short-term profit, clear expectations and performance evaluation criteria that are appropriately tied to the audit quality are an absolute necessity. Assignment of audit

independence regarding the provision of non-assurance services may not sufficient to ensure that the independence will not be impaired upon the provision of such service. No clear definition of ‘related entities

company. Integrated business reporting should be in a form that investors can reasonably be expected to understand. For example, complicated technical terms should be explained and care should be taken to

professional standards. Other causes included a scarcity of knowledgeable personnel with specific expertise such as financial reporting standards and auditing standards, insufficiency of clear and detailed audit

case of movement or changes in transactions. This significantly decrease the time of each process because each activity in the Capital Market has complicated process and steps regarding document

has ended to maintain the benefit of continuous saving.?The post-retirement issue is getting more complicated as the society is moving toward longer lifespan and higher living costs especially medical

signs MOU with Central Institute of Forensic Science to increase efficiency in testing evidence of offenses in the capital market. capital market are complicated and finding the evidence is difficult

not be complicated or costly for shareholders, and the meeting location to be easy to reach. 1.4 The board should allow shareholders to send their questions to the company prior to the 63Section 1

Ministry of Finance. The approval criteria include clear disclosure of information, fairness and compliance ? there must be no grounds of suspicion regarding the issuer's intention to avoid regulatory