auditor and found audit deficiencies related to the issuance of B/E. The deficiencies resulted in {A}’s failure to detect the incomplete record of the B/E in the annual financial statements.The SEC has

immediate family member or close family member of the personnel in the audit team holds financial interest in audit clients or serve as a director or officer of an audit client, or as an employee in a

Thareerattanavibool, former director and Accounting and Finance director of AIE, jointly instructed AIE to make incomplete documents relating to products and raw materials involved in the sale of oil and the refining

. Anurag Thareratanavibool, former chief executive officer of AIE, jointly instructed AIE to make incomplete documents relating to products and raw materials involved in the sale of oil and the refining of

team, tools and work systems. Therefore, the audit firm plays an important role in supporting the auditors to perform their work with greater quality and efficiency. In addition, the proposed revision of

resulting in the low audit quality; and High ratio of listed audit clients to audit personnel, leading to incomplete audit works, inadequate supervision, non-compliance with the firms’ policies and procedures

to the lessee, for instance, general information, management team, experience in operating such business, previous operating results, conditions and remuneration the REIT will receive from the lease

Documents of Eveidence 1 ● Unauthorized use of a trading account by investment consultant ●  Damage caused by inappropriate advice or incomplete information given by investment consultant/unit seller. ●  Full

members of an engagement team becomes essential to audit processes to

Thai Capital Market and Economic Growth.” In addition, the research team from Thammasat University led by Prof. Witawat Rungruangphon and Mr. Weerapong Kitiwong, PhD., presented the results of the Value