created to push forward the comparable quality of financial reporting standards adopted by every country in the region. All in all, the events contributed valuable learning experiences to the participants
capital market will be sufficient to provide valuable and quality services. Moreover, the leaders of the audit firms also prioritize the staff capacity building plan, resulting in the steady increase of
as 1.21 times, which significantly affected EARTH's financial position. In addition, the sources, existence and status of such liabilities are still unclear and may widely affect the benefits of the
deposit made for a due diligence on A Day amounting to 120 million baht. The SEC viewed that POLAR ' s statement on the above issues is unclear. In addition, POLAR is currently unable to submit its
profit should also be avoided while accounting aspect of the transaction remains unclear as it could affect company share price and constitute a violation of securities law,? Chalee added.
partners without any explicit criteria linking pay to audit quality. As reputation of high audit quality is considered the most valuable asset of any audit firms, it is indeed necessary that firm leaders
effective than others. The areas where improvements would be valuable include the following instances: Insufficiently detailed, and sometimes incomplete, monitoring programs in the level that would facilitate
firms 6. Audit risks related to developments in the audit firms and profession Big data / data analytics • Impact that “big data” will really have to the audit remains unclear to regulators and the firms
complicated, and for the most part the existing laws do not cover all new ways of committing an offense in the capital market. Legal provisions applied to some cases are unclear and open to interpretation
the Company every year since they were first launched in 2009, and has provided Thai investors with a valuable investment alternative. Despite the hedging losses in Q1 2020, due to the extreme market