for such place as prescribed in topic of Physical Security. [M] · In necessary case for keeping information in a long period, it should concern the method for bring the information to operate in the

for such place as prescribed in topic of Physical Security. [M] o In necessary case for keeping information in a long period, it should concern the method for bring the information to operate in the

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

? 11 RTO rules in Singapore and Thailand Method Computation Net tangible asset (NTA) Equity increase x NTA of listed firm NTA of listed firm Net income Equity increase x Net income of listed firm Net

. Nonetheless, if the staff per partner ratio or staff per manager ratio are unusually high or low, it might indicate the concern about the structure of human resources. The firms should emphasize to resolve the

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

, to mitigate this concern, I delete all firms that do not report at least twenty quarters of earnings history. This implies that survivorship rate is similar for both string and non-string firms. 6/29

proposing to review the regulations governing debt securities of all types and related notifications. In essence, the proposed amendments to the debt securities regulations concern the followings:  (1

, 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

cycle were found in the following areas: audit sampling, audits of revenue recognition under percentage of completion method, audits of inventory and cost of sales, and the process of forming an audit