results of the current inspection cycle in the engagement-level mostly emerged from the lack of sufficient appropriate audit evidence in substantive procedures phase. The audit of revenue, the audit of

yet started saving money for their retirement. Furthermore, financial behavior survey indicated ?5 Lacks? as follows: (1) Lack discipline to track  spending that caused the household debt rose to 83% of

SEC Chairman Voravidh Champeeratana said that “SEC is aware of the importance and necessity in developing SMEs and startups which will promote continuous and sustainable growth for Thai economy

factual misstatements, limitations of the accounting systems, insufficient internal coordination, and the lack of awareness of the role and duties of the chief financial officer (CFO) and accountants in

At the seminar, Prof. Pornchai Chunhachinda, PhD., SEC Board member, gave a keynote address on the topic, “The Importance of ESG Disclosure and the Roles of Auditors towards Sustainability of the

and lack of appropriate client acceptance procedures on non-audit service acceptance decisions. Setting proper procedures to identify impacts on independence and possible conflicts of interest was

stability. Considering that lack of skill and awareness in financial management has been found in individuals at all levels, collaboration to elevate financial knowledge is needed from all sectors to

operations as mandated by law. On 8 December 2023, the company notified that it still could not meet the fund requirements. Moreover, the SEC detected the company’s lack of personnel readiness and on 1

factors and the impact on business operations 1. The Company had analyzed the impact that may occur in the future If the company's clients are affected by the COVID-19 situation, causing the lack of

raised awareness among the stakeholders, focusing on auditors, accountants, and audit committees, of the importance of high quality financial reporting through initiations of and participations in various