งานนำเสนอ PowerPoint Do Audit Firms’ Tarnished Reputations Influence Audit Firm Changes? Weerapong Kitiwong Naruanard Sarapaivanich Erboon Ekasingh Department of Accounting, Faculty of Business
ลูคา่ คา่ความเสีย่ง เงนิสด จ านวนเงนิ + ดอกเบีย้คา้งรับ 0% P/N NCD B/E ทีอ่อกโดย สง. Face value 0% เงนิลงทนุ Mark to market ตามวธิ ีfixed-haircut approach สทิธเิรยีกรอ้งในลกูหนีม้ารจ์ิน้ มลูหนีข้องลกู
year after restated. The significant causes of the company has no gain from sales of investments in associated company. Share of profit (loss) from investment The Company has the share of profit in
an opinion on audit reports; 2.2 being affiliated with an audit firm that has an audit quality control system and the required number of personnel; 2.3 meeting other requirements, e.x., not having
assessment. - The assessment is based on the likelihood and the impact. https://www.abrdn.com/docs?editionId=8add93e9-5b15-42da-a6f3-bee24b615677 Source: abrdn TCFD Report 2021 18 Approach to prioritise risks
and financial statements audited by an auditor who is employed by an audit firm that has been inspected by the SEC*; 2. Submit half-year and annual financial statements that have been
monitored with professional investment advices. If investors encounter any solicitation to transfer money into an account of securities firm, whether or not it is the firm that investors have already opened
monitored with professional investment advices. If investors encounter any solicitation to transfer money into an account of securities firm, whether or not it is the firm that investors have already opened
which social media will be used to disseminate such information.1 1. https://www.sec.gov/news/press-release/2013-2013-51htm Theoretical Perspective • The firm strategy may seem obvious… • Given the nature
ของ การดำเนินธุรกิจ และความมีนัยสำคัญ (“materiality” หรือ “material” ตามแต่กรณี) ของ climate risk ต่อการดำเนินงานของตนเอง ตามหลัก ความสมส่วน (proportionate approach) โดยคำนึงถึงวัตถุประสงค์ การลงทุนและ