the audit of information technology general control (ITGC), as many medium-and small-sized audit firms had been identified by the results of inspection to lack sufficient competent personnel in
is not sufficient to provide assurance that such non-audit services may or may not impair the independence arising from the self-review threat or advocacy threat. • The audit firm may lack necessary
obtained; the lack of basis for determining a sample size that would be sufficient to reduce sampling risk to an acceptable level; no stratification before sampling for a population with various
these threats to their independence. 3. Client acceptance and continuance Appropriate client acceptance and continuance process could help audit firms to ensure that they have sufficient available staff
circumstances. At the same time, our robust capital position was sufficient to cushion against risk, and greater than the Bank of Thailand’s requirement. As evidenced, capital adequacy ratio (CAR) of KASIKORNBANK
sufficient flexibility to allow markets to function effectively and to respond to new expectations of shareholders and other stakeholders. The Principles are widely used as a benchmark by individual
comparable, which in turn will enable the users of financial reports to access accurate and sufficient information for making investment decisions Over the years, the SEC has been giving precedence to the
involved; Providing agencies with sufficient powers to regulate and monitor market behavior, * The participating Asian economies include: Bangladesh, China, Hong Kong China, India, Indonesia, Korea
Microsoft Word - E-0075 (Translation) No. CK-17-0000-PO-L-0075 November 15, 2017 Re: Notification of Cancellation and/or Suspension of Land Purchase under the Resolution of the Board of Directors
SEC will undertake proactive actions to increase the number of auditors in the capital market to be sufficient to support the growth of the Thai capital market. The structure of laws and regulations