weighted average scores for each TSQC1 element from the first-cycle and the second-cycle of firm-level inspections The SEC found that the audits of listed companies’ financial statements were of high quality
seriously come into question, especially when it involves those with high-level positions. The SEC, then, prefers that audit firms limit their risk exposures by progressively reducing the extent of personal
statistical information Our focus for 2014 2 4 8 15 19 33 37 40 47 49 Summary of inspection results A. Firm level B. Engagement level A. Firm level B. Engagement level 1 Thai capital market is one of the
................04 Activities for Enhancing Audit Quality...................05 Summary of Audit Inspection Results A. Firm Level...................08 B. Engagement Level...........................28 Root Cause
market Moderate to high exposure to the capital market Low to moderate exposure to the capital market Low exposure to the capital market Figure 1: The firm-level inspection results, categorized by risk
regulatory concern, both global & national level Responding to climate change focus Growing institutional and retail investors interest Shifting consumer preferences and embedding in business increasing global
-risk or complex products, i.e., derivatives, high-risk or complex of debt securities and mutual funds 1 Obtained a bachelor’s degree. ✓ ✓ ✓ 2 Passed Level 1 or higher of the Certified Investment and
problem of purchasing power and incomes which have not yet recovered. Furthermore the liability stayed in high level and this was slightly speeded up the consumption. Therefore, it affected the expense
crypto traders (particularly high-risk individuals) take more risk after losses (particularly during downturn) Thai crypto (low-risk) individuals take more risk after paper losses, and less risk after
household income were decreased, together with household debt that remained stay in high level, therefore it caused the decrease of household sector’s purchasing power continually. While the investment of