item 3.2.1(1) that are solely incidental to the giving of general investment advice set out under sub-paragraph (ii); and (ii) giving general investment advice to both retail and non-retail investors
“good” financial planning decisions are often difficult to quantify. For any given portfolio, investment decisions can generally be decomposed into two primary components: beta and alpha. Beta can
resulting in the low audit quality; and High ratio of listed audit clients to audit personnel, leading to incomplete audit works, inadequate supervision, non-compliance with the firms’ policies and procedures
to the SEC on the audit inspection results both at the firm level and the engagement level. In 2016, the QARP comprised six non-practitioner members and three practitioner members. To maintain the
characteristics is presented in Table 1. The small industry sample sizes mean it is difficult to draw definitive conclusions regarding industry reporting trends, although the data does allow us to offer robust
................................................................ 44 4.1.7. Marine energy generation ................................................................................. 45 4.1.8. Electricity generation from renewable non-fossil gaseous and liquid fuels
, together with its CHANEL brand (the "Brand") subsidiaries, which for the avoidance of doubt, excludes any non-Brand subsidiaries, such as Eres or Orlebar Brown, and wineries owned by the Group such as
อันดับความน่าเช่ือถือต ่ากว่าระดับท่ีสามารถลงทุนได้ (Non-Investment grade) และตราสารหน้ีท่ีไม่ไดรั้บการจดัอนัดบัความน่าเช่ือถือ (Unrated) รวมถึงลงทุนในหลกัทรัพยห์รือ ทรัพยสิ์นอ่ืนใด หรือหาดอกผลโดยวิธีอ่ืนอ
staff, as well as making it difficult to attract new talents. To improve the retention rate of high-potential employees, several audit firms started to adapt their strategy and policies concerning
this area, identifying the key practical issues: the rights and equitable treatment of shareholders and other financial stakeholders, the role of non-financial stakeholders, disclosure and transparency