America Supranational Growth of Green Bond Issuance (%CAGR) • After the first issuance in 2007, green bond market expansion has revealed a strong shift toward pro-environmental preferences among both

, audits of revenue recognition based on the percentage of completion method, and assessments of the appropriateness of management’s use of going concern assumption. Our root cause analysis has revealed that

areas. The latest inspection on 29 audit firms in the capital market revealed that 86 percent of the inspected audit firms received either “acceptable” or “very satisfactory” rating for their quality

market. The results of this cycle’s inspection revealed that in overall audit firms in the capital market had improved their quality control system. Most of them (86 percent) received “acceptable” to “very

financial statements on cost of sales and inventories which revealed lack of efficiency and reliability of AIE internal control system. The auditor was thus unable to gather sufficient evidence for such

have laws about this already” – Agencies are staffed by lawyers, not software engineers – Enforcement is very, very difficult • When regulation comes to crypto, it will likely be voluntary, driven by

inventory and cost of sales, and the audit of difficult or complex transactions were among the most prevalent observations. It was noteworthy that some of those observations also shared a trait of

involvement of the partner and EQCR in reviewing the workpaper or establishing a process for seeking consultation on difficult or contentious matters about the financial reporting standards. Opinions of

. (“Company”) had submitted the financial statement for the three-month period ended March 31, 2017 which revealed that the company’s statement result of operations with net profit of 41.85 million baht

effectiveness of those relevant controls. However, the inspections revealed aspects for which improvements are needed, including: insufficient tests of controls and documentation; revisions of the nature, timing