that are difficult to detect. For example, (1) fraudulent transactions through a subsidiary located overseas that has obscure business objectives and is hard to inspect, (2) trading transactions and
crypto traders (particularly high-risk individuals) take more risk after losses (particularly during downturn) Thai crypto (low-risk) individuals take more risk after paper losses, and less risk after
workers are closeted at work • 53% of LGBTI individuals hear jokes about lesbian or gay people • 67% of LGBTI individuals experienced discriminatory comments • 17% of LGBTI individuals feel exhausted from
inventory and cost of sales, and the audit of difficult or complex transactions were among the most prevalent observations. It was noteworthy that some of those observations also shared a trait of
prioritize and provide necessary support for the financial reporting preparation process as well as to strengthen capacities of individuals who are directly responsible for the financial reporting preparation
property and water investments; and will also facilitate the issuance of bonds from issuers who would otherwise find it difficult to gain recognition for their low carbon investments. The goal is to attain a
involvement of the partner and EQCR in reviewing the workpaper or establishing a process for seeking consultation on difficult or contentious matters about the financial reporting standards. Opinions of
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
managed by shareholder referendum. The shareholding body is made up of individuals and institutions whose interests, goals, investment horizons and capabilities vary. Moreover, the corporation's management
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