improvements on quality controls of audit firms with only few exceptions where the remedies of some deficiencies are unavoidably time-consuming due to the need to adjust the firms’ audit manuals and staff
preparers will adjust tax amount even though the amount is not material to auditors. The reasons for income tax adjustments are the concern about tax audit by the Revenue Department and the accuracy of the
. Nonetheless, if the staff per partner ratio or staff per manager ratio are unusually high or low, it might indicate the concern about the structure of human resources. The firms should emphasize to resolve the
tends to smooth long-term relationships and flexibly adjust to situations (Komin, 1990). Even though communications in the Thai language are prone to be neutral to avoid confrontation (Foley, 2005), owing
Board of Directors Meeting No. 4/2017, the Board of Directors passed a resolution to adjust the principal business policy to real estate development. Later, the company expanded its property development
its curated deals • An ICO portal may invest in its curated ICOs. While this could enhance the confidence of the investors, there is a concern that the ICO portal may have superior information and have
backdrop, the Securities and Exchange Commission (SEC), as the capital market regulator, had to adjust its strategic plan and operating procedures in alignment with both the National Strategy and the dynamic
pressure to meet directly with board members on sustainability topics of mutual concern. The pressures on investors to increase their levels of engagement with companies (and also with regulators and other
Board of Directors passed a resolution to adjust the principal business policy to real estate development. Later, the company expanded its property development business to industrial estate projects. And
subsidiaries decreased because the Social Security Office have reduced the payment of medical expenses of high-cost deseases from 12,800.- to 10,200.-Baht,so the company has to adjust the revenue that was