Microsoft Word - public hearing-complex&ACMF08082018 เอกสารรับฟงความคิดเห็น เลขที่ อจต. 33 /2561 เร่ือง รางประกาศการแกไขหลักเกณฑเก่ียวกับการออกและเสนอขายตราสารหน้ี และการเปดเผยขอมูล ครั้งที่ 2

of audit firms has been an ongoing challenge, as a result of high turnover rates, coupling with low interests in this profession. With this concern in mind, the SEC and the Association of Chartered

raise independence issues. (Non-audit service) 3. High Risk Industries Resource, extractive, mining, oil and gas industries : • The current issue is not necessarily going concern but the issue is more

efficiency and effectiveness of engagement performance. Most observations from the engagement-level inspections in the past inspection cycle were related to audit planning and audit of difficult and complex

relevant to Asia as Asian capital markets continue to deepen and become more complex. As the Principles are outcome-based, they are adaptable to a number of country circumstances.  Important progress has

information technology. As such, the audits of complex entities encountered obstacles and needed assistance of experts in the field. The SEC, as a result, invited technological experts to instruct and share

pressure to meet directly with board members on sustainability topics of mutual concern. The pressures on investors to increase their levels of engagement with companies (and also with regulators and other

is the audit of revenue recognition using percentage of completion method. Specifically, this type of audits is inherently complex and relies heavily on the work of an expert in estimating budget costs

, audits of revenue recognition based on the percentage of completion method, and assessments of the appropriateness of management’s use of going concern assumption. Our root cause analysis has revealed that

invest in crypto  Corporate manages should consider adopting crypto/block-chain technology in their businesses Limitations •Only short-term returns [-20, 20] are analyzed •Small sample size •Concern on