. 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

Rules and Appropriate Investment Advisory (3) Knowledge on complex and non-complex capital market products e.g. derivatives, debt securities, and high-risk or complicated mutual funds (4) Investment

, audits of revenue recognition based on the percentage of completion method, and assessments of the appropriateness of management’s use of going concern assumption. Our root cause analysis has revealed that

, the audit firms should always consider fundamental factors, such as audit partner’s capabilities and experiences. During the 2015 audit inspection, the SEC found that complicated audit engagements of

company. Integrated business reporting should be in a form that investors can reasonably be expected to understand. For example, complicated technical terms should be explained and care should be taken to

countries with high grid emissions can be higher than for ICE vehicles. Incorporating this issue into Standard criteria for private vehicles would be complicated by having to account for grid emissions in not

invest in crypto  Corporate manages should consider adopting crypto/block-chain technology in their businesses Limitations •Only short-term returns [-20, 20] are analyzed •Small sample size •Concern on

: Possibility of delisted and rehabilitation companies due to financial instability and going-concern issue. Horizontal Analysis 0 2 4 6 8 10 12 2012 2013 2014 2015 2016 BSIZE ACSIZE 0% 10% 20% 30% 40% 50% 2012

of audit firms has been an ongoing challenge, as a result of high turnover rates, coupling with low interests in this profession. With this concern in mind, the SEC and the Association of Chartered

. เงื่อนไขการรองรับผลขาดทุน Trigger event: 2.1 Loss absorption on going concern เมื่อ CET 1 ratio* ต่ ำกว่ำอัตรำที ่ธพ. ก ำหนด ไม่ม ี 2.2 Loss absorption on gone concern เมื่อทำงกำรตัดสินใจเข้ำช่วยเหลือทำงกำร