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

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

, 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

aspects of non-audit services under consideration and their independence evaluation such as the substance of the issues, the details of any judgments made or discussions held, any safeguards set up to

ธนาคารพาณิชยไ์ดใ้นระหวา่งด าเนินการใกลเ้คียงกบั หุน้สามญั (absorb losses on a going-concern basis) หรือเม่ือธนาคารพาณิชยมี์ผลการด าเนินงาน ท่ีไม่สามารถด าเนินกิจการต่อไปได ้(gone-concern basis) จึงก า

firms did not concern over significant client’s issues before accept those clients. Example 1 : There was insufficient documentation regarding client acceptance evaluation. In addition, some evaluation

B.E. 2546 (2003) prescribes that the form and terms of derivatives contracts to be traded on the derivatives exchange shall be approved in material substance by the SEC Office; therefore, by virtue of

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

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

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