subsidiary; (15) a copy of the updated comment from the auditor concerning the vulnerability of the important internal accounting review (if any); (16) a report or a copy of the latest internal audit report on
reviewing the adequacy of the internal control at least once a year. Extra revision may be necessary in case of any incidents which have significant impacts on the companies’ operations. Such assessment
activities and important personnel and documents involved. With the deficiencies found, the SEC questions whether the auditors had adequately obtained the understanding of their clients’ internal controls
, as a policy-maker and executive authority, plays an important role in establishing an appropriate accounting system and internal control system, as well as arranging resources, mechanisms and tools
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
of the Office. In issuing the notification in accordance with the first paragraph, the Office shall specify the following important matters: (1) capital fund, net total assets and business operation of
responsibilities Firm leaders are in a crucial position to promote internal culture that values audit quality and their attitude toward the audit quality is a key factor to steer the firm in the right direction
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
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
crucial position to promote internal culture that values audit quality and it is their attitude toward audit quality that would be a key factor to steer the firms in the right direction. The followings are