stakeholder can (without fear of retribution) raise issues of particular concern with regard to potential or suspected breaches of a company’s code of ethics or local law. 4.4 Political lobbying The board
client and the total fees from that client represent more than 15% of their revenue, it may raise a concern on the firms’ independence in performing engagement in compliance with professional standards
: Possibility of delisted and rehabilitation companies due to financial instability and going-concern issue. Horizontal Analysis 0 2 4 6 8 10 12 2012 2013 2014 2015 2016 BSIZE ACSIZE 0% 10% 20% 30% 40% 50% 2012
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
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
invest in crypto Corporate manages should consider adopting crypto/block-chain technology in their businesses Limitations •Only short-term returns [-20, 20] are analyzed •Small sample size •Concern on
demand the communication with concerned parties and gradually resolve the findings. As such, the SEC will continue to raise the issues recommending the firm to devise additional remediation plan as follows
, such as Thailand and China, concern revenues. However, those in France are about depreciation and impairment of assets, while those in the US are about long-live assets and fair value. Discussion and
related to digital assets in the future. Significant and recurring deficiencies arising from the inspection of auditor’s engagement, e.g., revenue recognition, going concern and provisions of allowance for
. เงื่อนไขการรองรับผลขาดทุน Trigger event: 2.1 Loss absorption on going concern เมื่อ CET 1 ratio* ต่ ำกว่ำอัตรำที ่ธพ. ก ำหนด ไม่ม ี 2.2 Loss absorption on gone concern เมื่อทำงกำรตัดสินใจเข้ำช่วยเหลือทำงกำร