million and the gains from loss of control in Pace One and Pace Three of Baht 8,857 million. A use of reasonable assumptions in the fair value measurement is crucial and has significant effect on the fair
some audit firms did not consider some of these crucial Audit firms did not utilize all significant factors in their risk assessments for client acceptance and continuance decisions. Furthermore, an
-mail : oca@sec.or.th Root cause analysis Activities for enhancing audit quality Suggestions on how to improve audit quality Executive summary Contents Quality Assurance Review Panel (“QARP”) Significant
and continuance process The important findings arising from risk assessment occurred most frequently in following areas. (1) Risk assessment did not covered all significant areas such as assessing the
market confidence and business integrity, which in turn is essential for companies that need access to equity capital for long term investment. Access to equity capital is particularly important for future
remains. We aptly contribute to this crucial debate by investigating the impact of board gender diversity on one important, yet often overlooked, aspect of corporate performance, i.e., corporate culture.3 d
eurozone debt crisis (2010) Therefore, spillover measures provide important information for monitoring the risk of financial crisis over time & provide crucial information for explaining contagion mechanism
of Frauds Whereas the audit committee, the independent directors and the executives of listed company play an important role in promoting good corporate governance, driving the improvement of financial
with the board of the company, which oversees the actions of its management. Investors in the company also play an important role in holding the board to account for the fulfilment of its
inappropriate exercising of professional skepticism. Our preliminary root cause analysis showed that each audit firm’s observations arose from different causes. For example, the absence of significant topics in