resulting in the low audit quality; and High ratio of listed audit clients to audit personnel, leading to incomplete audit works, inadequate supervision, non-compliance with the firms’ policies and procedures
Supercenter Public Company Limited to launch the Big C Platinum payWave Credit 2 Card and Big C Exclusive Card, which offering privileges under the concept “Daily happiness for shopping at Big C”. The Big C
ต่าง ๆ เพ่ือสนับสนุนด้านการวางแผนก าลังคนในวิชาชีพบัญชี และพัฒนาบุคลากรที่มีคณุภาพตรงกับความต้องการ 51 ท่ีมา : The Global Happiness Council. 2019. Global Happiness and Well-Being Policy Report 2019
Operational risk refers to the risk of direct or indirect losses to a bank’s revenue or capital resulting from incorrect or inadequate processes, personnel, operating and/or IT systems, or external events
cover specific industry. In addition, there was lack of consultation in complex areas and inadequate quality control review system. The SEC found that EQCRs did not review some important work papers or
inadequate as the documentation was sometimes found to be insufficient in assessing potential risks and identifying appropriate responses for those risks. The SEC expects audit firms to improve their risk
opinion. After analyzing the root cause of these deficiencies, the SEC believes that they were caused by inadequate and/or inappropriate risk assessments during the audit planning stage. Therefore, it is
developing more comprehensive IT systems, a CRM system, and using data mining to enhance employees’ working efficiency; and 4) Page 8 Renovating the headquarters to ensure employees’ happiness at work under
have elaborated more that the Wattanapat Samui Hospital project with twenty nine licensed beds which will be located in the downtown, crowded of Thai and foreigner tourists, may causing the inadequate
more that the Wattanapat Samui Hospital project with twenty nine licensed beds which will be located in the downtown, crowded of Thai and foreigner tourists, may causing the inadequate capacity of