into account risks of client and technical competency and level of relevant experience of audit staff. Meanwhile, deficiency was found on engagement performance (EP) with lowest average score, resulted
within thirty days from the date of termination of membership. However, in practice, the payment could not directly be made to PVD member due to a lack of relevant member data; such as name and surname
results of the current inspection cycle in the engagement-level mostly emerged from the lack of sufficient appropriate audit evidence in substantive procedures phase. The audit of revenue, the audit of
(a) unlawful act caused by intention, gross negligence or merely lack of due care; (b) benefits gained or will be gained by a wrongdoer or person related to the unlawful acts or any other person; (c
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
lockdown in Thailand was lifted and business activities resumed in this quarter. However, economic recovery remained vulnerable as service sector continued to be impacted by the absence of foreign tourists
violators of the SEA.{A}'s actions were considered as serious performance deficiency by willfully imparting false statement and concealing information which should have been stated in the documents filed with
yet started saving money for their retirement. Furthermore, financial behavior survey indicated ?5 Lacks? as follows: (1) Lack discipline to track spending that caused the household debt rose to 83% of
opportunity in term of absence total transaction costs both of long and short strategy stay at 5%. • After applying total transaction costs, the arbitrage opportunities reduced sharply to 2% • Overall, the
with audit clients The SEC found that some audit firms procured goods and/or services from their audit clients but there was a lack of documentation on assessing whether the transaction was in the normal