occupation or business is classified by anti-money laundering authority as high risk business/ profession; (7) a client who is categorized as higher-risk categories by the anti-money laundering authorities or
client whose occupation or business is classified by anti-money laundering authority as high risk business/ profession; (7) a client who is categorized as higher-risk categories by the anti-money
the Securities and Exchange Act B.E. 2535 (1992), the Derivatives Act B.E. 2546 (2003) and the Trust for Transactions in Capital Market B.E. 2550 (2007). “Institute of Appraisal Profession” means an
% 13% 11% Undergraduated Degree 327 928 138 1393 74% 59% 58% 62% Master Degree or Higher 77 461 70 608 17% 29% 29% 27% Total 444 1573 238 2255 100% 100% 100% 100% Investor Types TotalEducation Occupation
. - Optimize the job allocation system to the staffs in each level by considering the complexity of the job and estimate budget hours that would reflect more rationality. - Refrain from accepting new audit
, mainly come from 1)Customers delay some of the project construction plan, thus it is not possible for making construction and revenue recognition 2)The economics slowdown due to the COVID-19 epidemic, thus
percent from the previous year, mainly come from 1)Customers delay some of the project construction plan, thus it is not possible for making construction and revenue recognition 2)The economics slowdown due
” 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
) National Saving Fund Public pension Occupation pension Tax deductions for RMF/SSF/TESG/Life insurance Voluntary saving 1 2 3 Notes: 1) Provident funds, being voluntary, differ in availability among employers
profession. The audit profession includes, for example: audit firms, professional bodies and bodies or entities associated with the audit profession. Indicators of independence from the profession include: - A