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

, respectively. However, customers spending has not yet resumed to usual due to the concern about the continued pandemic in overseas, the low expectation of economic recovery, business cutting down expenses and

Development (Cont’) • The optimal debt level leads to the higher stock price. The LEV variable defines as the ratio of total debt to total asset. The expectation on its relationship with TOBINQ is positive as

ensure the competency of the staff with incomplete professional development. - Lack of staffs competencies building plan. - Lack of communication to the staffs about the expectation – the significant

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

financial statement preparers, comprising chief financial officer, chief accountant and accounting staff where qualifications and responsibilities of the preparers will be determined. Besides, expectation of

better results than that of previous year. This element, however, contains more key deficiencies than other ISQC1 elements and thus remains an area of key concern for the SEC. The inspection findings are

Foster Active ESG Dialogue ........................................................................41 South Africa: Setting the Expectation for ESG Integration

, ill-informed decisions with the expectation for high returns and even topped up benefits from signing up other persons into the network scheme. Investors are advised to avoid such investment scheme as

Baht/kg, an increase of 6.12 Baht/kg or 36% because the inventory of domestic crude palm oil decreased due to crude palm oil output being less than its expectation. In addition, the demand of crude palm