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solutions ✓ Climate Adaptation solutions Copyright © 2022 by GMO LLC. All rights reserved. For Institutional Use Only | 20 INCORPORATING SUSTAINABILITY IN VALUATIONS Uncertain cash flows; difficult to
.................................................................................................................................. 32 Engagement to Create Common Investment Standards ................................................................................. 33 The Rise of Stewardship Codes
program for auditing difficult and complex areas, staff training limited to theoretical lectures and lack of case study on issues requiring professional judgement and professional skepticism, particularly
over the previous year, with some findings in the substantive procedures of complex transactions or transactions that required intensive judgment. The firms can remedy deficiencies by increasing the
small audit firms. For instance, while large audit firms experienced insufficient audit staff in senior and manager levels, thus weakening the quality of the audits in areas that involved complex business
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
come in various and complex forms and cast widespread impacts on the business and public sectors, as seen in frauds taking place globally, involving fabrication of financial statements and corrupted acts
62.51% to 57.99%. 2. Net investment revenues, gains on investments and fair value losses totally amounted to Baht 30.22 million, an increase of Baht 13.46 million, because of the rise of gains from the
strengthen business confidence both in the manufacturing and the service sectors. However, cost of manufacturing tended to rise following to the labor coat and material prices, while increasing prices of good