services and to implement information collection and risk assessment processes. However, although with those processes in place, it is practically very difficult for the audit firms to ensure full

inventory and cost of sales, and the audit of difficult or complex transactions were among the most prevalent observations. It was noteworthy that some of those observations also shared a trait of

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

have laws about this already” – Agencies are staffed by lawyers, not software engineers – Enforcement is very, very difficult • When regulation comes to crypto, it will likely be voluntary, driven by

program for auditing difficult and complex areas, staff training limited to theoretical lectures and lack of case study on issues requiring professional judgement and professional skepticism, particularly

. Nonetheless, the business sector remained challenged by new modes of competition, the broader marketplace amid the advancing digital age, regulatory changes, the rapid pace of technological advancement and fast

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

including facilities and other infrastructures made it difficult to compare the rental and service fee with other available lands and buildings. However, taking into consideration of the followings, it is

) Access to essential services; • (iii) Affordable housing; • (iv) Employment generation; • (v) Food security; • (vi) Socioeconomic advancement and empowerment. • Projects which involve activities that pose

Japanese restaurant maintained sales volume of food center during difficult economic condition. The segment declined only 2.5% to 89 million baht in Q2/2017. 2.2 Gross profit by segment Unit: million baht