. EQCRs may lack the necessary technical skills and experiences. Some audit firms may lack the audit manual and audit procedures as required by the auditing standards. Although in the year 2016, the audit
to solve SMEs’ existing problems,” including a shortage of fundraising channel, insufficient fundraising information, and lack of business development tools. All these things are SMEs’ and startups
review of selected engagements which were in high-risk industries with focus on review of primary accounts affected by the adoption of new financial reporting standards, matters that required high
quality in these areas. The root cause analysis on some audit firms’ continual lack of the ability to fully remediate their deficiencies revealed a scarcity of experienced and competent staff to assume
transactions or those that required considerable amount of professional judgment, the smaller firms’ shortage was instead at the audit partner level, resulting in some audit partners both holding quite a sizable
inspection cycle (2016 to 2018), audit firms in the capital market established and maintained a system of quality control as required by the Thai Standard on Quality Control (“TSQC 1”). The majority of audit
service income and seriously lack of working capital and personnel shortage. This causes a material adverse effect on WCIG’s operations. After assessment the situation, the current Board of Directors of
deduced that these shortcomings are caused by two major factors: the shortage of qualified audit personnel and the inability to react to changes of professional standards. This shortage of human resources
/news/202003/20025466.pdf 20030242.pdf shortage. UU submitted the lowest price for 2 projects, in which it is projected to require 237 million baht in investment in: ownership of land, long term land
, effective monitoring of management and be accountable to the company and its shareholders. Moreover, the board is also required to balance the different interests and classes of shareholders, and others. The