meeting notice concerning the calculated impacts of the proposed capital increase on the shareholders, and the lack of clarity in the objectives of the capital increase. Since this case may affect the

scores and recommendations are summarized as follows:(1) Client acceptance and continuance (A&C): Some audit firms may need to improve A&C by requiring consideration on all significant information before

Financial Reporting 5. Transactions and Trends 6. Audit risks related to audit firms 1. Economic Environment Oil and gas prices : impacting not only oil and gas companies but also others with significant

• The case studies highlighted a number of positives but also a number of potential concerns: - Domination of the nomination committee. - Lack of transparency and quality of information. - Tunnelling

Significant statistical information 44 Executive summary In today’s interconnected economies with an increasing regional economic integration and capital markets linkages, consistent practice of highly

53.89 million whereas Baht 105.59 million in 2016 showing a decrease of Baht 51.70 million or 48.96 % decrease. The significant decrease was there were the doubtful debt provision of Baht 39.10 million

additional demand for non-audit service) (Shu, 2000) - the disagreement between a client and an auditor over accounting practices or internal control issues (Beneish et al., 2005) - auditors’ lack of industry

company used it for operating had been controlled, therefore, this caused the lack of major income. Now, though turnover remains make no profits, considering to the sales amount which keep growing

portfolio •There was no significant difference in performance between MinVar. Vs MaxSarpe.(Vinzelberg and Auer, 2021) 7 GAPs ▪ lack of integration ▪ G1 : Efficiency by mean variance in Cryptocurrency Add a

ensure the competency of the staff with incomplete professional development. - Lack of staffs competencies building plan. - Lack of communication to the staffs about the expectation – the significant