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

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

efficient allocation of resources. It focuses on the quality and consistency the different elements of regulations that influence corporate governance practices and the division of responsibilities between

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

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

holdings—most of which are high-quality—at lower than fair value prices, impacting the funds’ value. This rapid decrease in the funds’ value might lead to further sell of other mutual funds and result in

enforce the application of high quality accounting and auditing standards. As the SEC has direct responsibility over a supervision of the auditors of securities issuers and entities under the SEC