staffing levels. The result of 3 inspection cycle shows that the proportion of the number of listed companies per audit managers (or equivalent) was 0.7 for Big-4 firms and 1.5 for Non Big-4 firms

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

Enron’s accounting scandal and the demise of its audit firm, ‘Andersen’, Barton (2005) found that clients who were more attracted to investors’ attention moved from Andersen sooner to other Big 5 at that

the International Auditing and Assurance Standards Board (IAASB), the International Ethics Standards Board for Accountants (IESBA), and the Big-6 auditing firms regarding the issues and obstacles with

can cope with potential economic uncertainties in a timely and efficient manner, KBank emphasizes big data analytics for predictive integrated risk management (IRM) through the establishment of

and mortgage-backed securities will be allowed to roll off gradually without reinvestment, in order to reduce its massive balance sheet. Meanwhile, the Eurozone, Japan and several other Asian countries

allocation and resulting goodwill. Post-IPO losses: in one jurisdiction, a good amount of attention is being placed on investment bankers and auditors when companies suffer losses after IPOs. Big data / data

was due to the fact that the Company has focused on promotional activities were also organized jointly with leading shops and department stores. In May 2017, the Company cooperated with Big C

uncertainty concerning entity’s ability to continue as a going concern (paragraph........); ( 5.2 An uncertainty relating to the future outcome of exceptional litigation or regulatory action (paragraph

uncertainty relating to the future outcome of exceptional litigation or regulatory action (paragraph........); ฆ 5.3 A major catastrophe that has had, or continues to have, a significant effect on the entity’s