audit firms usually belong to a group of firms or a large network firm, which could lead to situations where the auditors’ independence could have been impaired had the firm leaders not been cognizant of
independence of the QARP and their opinions, the SEC requires that the number of the attending non-practitioner members in each session be greater than the number of the attending practitioner members and not
as practitioner members. To maintain the independence of the QARP and their opinions, the SEC requires that the number of the attending non-practitioner members in each session be greater than the
any liabilities, its financial statements were not in compliance with the generally accepted accounting standards. The SEC thus instructed JAS to rectify those financial statements by recognizing the
Governance Attributes Board Committee Characteristics 1) Board Size 2) Board Independence 3) Board Duality 4) Board Meeting Audit Committee Characteristics 1) Audit Committee Size 2) Audit Committee Expertise
criteria* for independence between each other. This is part of an effort to enhance the qualification of the Digital Asset Custodian Wallet Providers to ease the requirements for these providers that have
pay by recognizing past services costs as expense immediately in the comprehensive income statement in current period amount Baht 8.25 Million. - Selling and administrative expenses of Q2/2018 was 10.23
the sales and services from Q2/2019 was 90.29% decreased to 82.95% on Q2/2020 or decreased 7.34% from sales due to at Q2/2019 recorded the effect of the change severance pay by recognizing past services
” elements. These positive results were possible thanks to the audit firm leaders’ efforts in building an audit firm culture recognizing quality is essential in performing engagements and the audit firms’ more
concerning Rules on Rendering a Waiver of Appointing Independence Director of Securities Company or the Notification of the Office of Securities and Exchange Commission concerning Rules on Rendering a Waiver