become WEH shareholders, and the existing WEH shareholders would become NUSA shareholders.  After considering the clarifications submitted by NUSA, the SEC identified ambiguity in various reasonings. For

, resulting 24 SEC Classification : ใชภ้ายใน (Internal) in managers taking actions that are beneficial to shareholders in the long run, including fostering strong positive corporate culture. Cognizant of

(Volatility, Uncertainty, Complexity, Ambiguity: VUCA) รวมทั้งการเปลี่ยนแปลงอย่าง รวดเร็วของเทคโนโลยีและนวัตกรรม คณะกรรมการบริษัทจดทะเบียนจึงมีบทบาทสำคัญในการสร้างความ เข้มแข็งและภูมิคุ้มกันซึ่งจะนำให้บริษัท

audit firms usually belong to a group of firms or a large network firm, which could lead to situations where the auditors’ independence could have been impaired had the firm leaders not been cognizant of