the audit quality control system, and closely monitored the COVID-19 pandemic situation to adjust the oversight approach and communication with stakeholders to meet the changing situation. In so doing
collaboration of audit firm leaders, auditors and personnel. Nevertheless, some audit firms have yet to remove deficiencies in engagement performance and monitoring while they are revising their audit manual and
improved the monitoring process to be coherent with the TSQC 1 and the SEC’s observation. However, in 2017 we still identified the findings on the monitoring process in some audit firms as follows: 1. The
improvements on quality controls of audit firms with only few exceptions where the remedies of some deficiencies are unavoidably time-consuming due to the need to adjust the firms’ audit manuals and staff
สินทรัพย์ ดิจิทัล ระบบซื้อขายสินทรัพย์ดจิิทัล ระบบสำหรับการซือ้ขาย ระบบงานที่ช่วยเสริมสร้างและรักษา กลไกการทำงานของระบบซือ้ขาย ให้มีความเป็นระเบียบเรียบร้อย (market surveillance) ระบบชำระราคาและส่งมอบ
the codes of professional ethics. Most of the findings are in Engagement Quality Control Reviewer (“EQCR”) rotation, non-audit service, individual acceptance, and independent monitoring. 13 Independent
support the reasonableness of the assumptions used in the fair value measurement of the observation decks as planned. PACE thus requested another deadline extension to 31 January 2018. If the results of the
, we advance two competing hypotheses about the implications of board gender diversity on corporate culture. First, to the extent that board gender diversity improves board monitoring, it should mitigate
income of the Observation Deck on the MahaNakhon Project. The valuation relies on assumptions and forecasted numbers. PACE then used the valuation results to recognize an investment amount of Baht 8,231
future. The regulators could apply the results for their monitoring criteria of turnover ratio or promoting of more listed companies, e.g. stock analysis report issuance. Key words: illiquidity stock