SEC Deputy Secretary-General Sirivipa Supantanet stated that “this is the first study of audit adjustments in Thailand. This study presents errors in accounting transactions found by auditors
. 2021). This study contributes evidence to the literature which challenges the two views of an audit as an economic good and a professional service. It explores the association between audit firm
PowerPoint Presentation The Study of Audit Adjustments and the Relationship between Characteristics of Financial Statement Preparers and Audit Adjustments Research funded by the Securities and
channel such as big retail stores/hypermarkets and dealer shops all over the country and Sharing of gain (loss) from investment value of the associates decreased from the last year since the expenses of
efficiency of such oversight. In so doing, the SEC engaged an independent research institute to conduct a comparative study on the oversight of audit firms and auditors in the capital market between the Thai
held by the Company to Big C Retail Holding Company Limited (“Big C Retail”) at THB 180.00 per share, which is the agreed price between the Company and Big C Retail, and is also higher than the 30-day
Institute (TDRI) conducted a study and analysis on the legislations and mechanism of the oversight of audit firms and auditors in the Thai capital market in comparison with those of foreign countries. TDRI
manner to allow investors to learn of investment risks. Asst. Prof. Dr. Manapol Ekkayokkaya, researcher, Faculty of Commerce and Accountancy, Chulalongkorn University said that the study on ?Quality of
still increasing continuously for the 9-month period which equivalent to 6.61 percent and the sales via large retail shops such as Home Pro, Lotus, Big C was also increasing by 5 percent. 2. Cost of goods
: .......................................................................................... 4. Academic degree(s) ( Bachelor's degree in....... (FIELDS OF STUDY)........ from ….(INSTITUTION) ............. (NAME)................ ( Master's degree in .......... (FIELDS OF STUDY)....... from