receiving money from the original shareholders of Eastern Cuisine under a sale back agreement which guarantees the operating results; the risk of lack of expertise in the restaurant business; the risk of

; the risk of lack of expertise in the restaurant business; the risk of delay in entering into the transaction due to the fact that various conditions precedent must be satisfied; and the risk of not

the auditors and the engagement quality control reviewers (“EQCRs”), the preparation for the appropriate implementation of the newly revised audit manual and audit procedures, 02 the lack of detailed

with audit clients The SEC found that some audit firms procured goods and/or services from their audit clients but there was a lack of documentation on assessing whether the transaction was in the normal

Inappropriate client acceptance assessments which resulted in the audit firms accepting engagements with risks that went beyond an acceptable levels; Lack of documentation on the background search of potential

, the SEC found that the audit firms did not seem to evaluate 11 whether there were any threats to independence or any conflicts of interest before issuing engagement letters to clients. Beyond

relative to performance evaluation, compensation, and promotion fail to recognise high quality work. Additionally, a lack of clear communication to all levels of the firm’s audit staff about the importance

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

· Forms 2 Does the firm have policies and procedures for the retention of firm’s documentation for a period of time sufficient to permit those performing monitoring and review procedures to evaluate the

Thonburi Civil Court. The total amount of the lawsuit is 323,296,077.43 THB due to lack of clear guidelines from MAT. On November 20, 2017, the defense attorney requested for the case to be postponed by