Bitcoin or Gold for a Diversifier? Tales of Before and During COVID-19 Crisis Financial Literacy and Fintech Adoption for Quality of Life Yosuke Kakinuma Chiang Mai University Business School SEC

together with cross-bordering offering under equivalent standards of high quality financial reporting. The AARG discussion will cover the latest global inspection survey results conducted by International

production line of flexible packaging and the machine setup process is not complete and new employee lack of expert skill and the use of raw material is inefficient, cause a high production cost. 3. Selling

accepting any audit engagements; assess the firms? adequacy of human resources with sufficient skills, knowledge, and capabilities to deliver high quality audit work; and improve risk assessment criteria to

preparing high-quality financial reports;Organizing appropriate internal control system, quality internal audit unit, along with monitoring the efficiency and effectiveness of risk management within the

Questionnaire No. Particulars Reference /Guidance Notes Description Risk Assessment Process for Governance and Leadership element A1 What are the quality risks in Governance and Leadership element

some marketing risk and to improve product quality to be accepted for international standard level. For the year 2018, it will be a challenging year for the Company to increase more export volume, sales

, the Company aims to diversify some marketing risk and to improve product quality to be accepted for international standard level. For the year 2018, it will be a challenging year for the Company to

high quality audit work. This means audit committees would be able to do their job more efficiently as well,? Mr. Prakid said.Creating a well-balanced and sustainable ecosystem for financial reporting of

company may have to take on more burden of appointing new auditors from other audit firms. Given such a scenario, audit firms should recruit sufficient auditors in the capital market to perform high quality