efficiency and effectiveness of engagement performance. Most observations from the engagement-level inspections in the past inspection cycle were related to audit planning and audit of difficult and complex
services and to implement information collection and risk assessment processes. However, although with those processes in place, it is practically very difficult for the audit firms to ensure full
staff, as well as making it difficult to attract new talents. To improve the retention rate of high-potential employees, several audit firms started to adapt their strategy and policies concerning
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
. Saengchote, K. (2017). The low-risk anomaly: Evidence from the Thai stock market. Asian Academy of Management Journal of Accounting & Finance, 13(1). Sebastian, M., & Attaluri, S. (2014). Conviction in equity
including facilities and other infrastructures made it difficult to compare the rental and service fee with other available lands and buildings. However, taking into consideration of the followings, it is
Japanese restaurant maintained sales volume of food center during difficult economic condition. The segment declined only 2.5% to 89 million baht in Q2/2017. 2.2 Gross profit by segment Unit: million baht
materials during Q3/2017, therefore, COGs per revenue still increase 2% to 82%, comparing to 80% of last year. o Regarding to fierce price competing, company faced with difficult situation in price adjustment
including the impact that must result in a price adjustment and the adjustment of the selling price is quite difficult because this business group is highly competitive in the current economic situation
implementation of strategic measures in reducing our fixed costs in our continuous effort to survive in the difficult period currently. Also, the Group is taking full advantages from the various stimulus packages