board, check first with the Corporate Secretary whether board meetings are held monthly, quarterly or otherwise. It will be important to know when the board might discuss your issue of concern and whether

securities issuers, financial advisors, auditors, market intermediaries, and stock exchanges. Both market integrity and investor protection could not be achieved without high quality financial information

: This inspection cycle results shows that each audit firm pays attention to 1) the capacity building of its staff and remedying of high turnover rate, 2) improvement of audit manual to be more descriptive

planning to ensure sufficient workforce that could cope with the expected workload of the firms. However, some audit firms dealt with this problem by seeking to draw in high-potential individuals, especially

raise independence issues. (Non-audit service) 3. High Risk Industries Resource, extractive, mining, oil and gas industries : • The current issue is not necessarily going concern but the issue is more

of audit firms has been an ongoing challenge, as a result of high turnover rates, coupling with low interests in this profession. With this concern in mind, the SEC and the Association of Chartered

FAMILY-FIRMS • Primary agency problem: Majority shareholder versus minority shareholder - Primary concern here is protection of minority shareholder interests. • Balancing positive weights of family

. These efforts are expected to contribute to Thailand’s economic growth and maintain the high-quality standard of the financial reporting of listed companies in Thailand. Additionally, the SEC reinforced a

ensure the high quality of financial statements. Executives set tone at the top in a company, and are responsible for the accuracy of financial statements. Other factors such as changes in accounting

countries with high grid emissions can be higher than for ICE vehicles. Incorporating this issue into Standard criteria for private vehicles would be complicated by having to account for grid emissions in not