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

has therefore summarized the key messages from the talk, which are expected to be useful for your duty performance, as follows: 1. Fraud landscape: Currently, financial reporting frauds increasingly

the interim financial information, the Company has reviewed and changed the estimated useful lives of buildings, machinery and equipment in accordance with their conditions and the proper estimation of

In the interim financial information, the Company has reviewed and changed the estimated useful lives of buildings, machinery and equipment in accordance with their conditions and the proper estimation

been developed in Asian economies. In reality, however, it is often difficult to find who really has control over a company, even within the disclosure regimes of many OECD countries. Participants noted

Conference, December 6, 2022 SEC Classification : ใชภ้ายใน (Internal) Overall Assessment  Consistent with literature on loss-chasing behaviour and realization effect -> Sensible and useful results  Thai

reviewed and changed the estimated useful lives of buildings, machinery and equipment in accordance with their conditions and the proper estimation of useful lives with reference to the Health Study Report

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

companies, both financial and non- financial. To the extent they are deemed applicable, they might also be a useful tool to improve corporate governance in companies whose shares are not publicly traded

findings as well as sample course of actions employed by some audit firms that we believe would be useful to other firms facing similar issues. 1. Leadership responsibilities Leaders of audit firms are in a