Local firms 2 International firms Big firms 3 - 8 - * 2564 Non-Big 4 Local firms1 International firms2 779 - 2,645 24.00% - 29.30% 7.94% - 21.07% * / ) *100 Signing Partner Engagement Partner EQCR

profession. The audit profession includes, for example: audit firms, professional bodies and bodies or entities associated with the audit profession. Indicators of independence from the profession include: - A

monetary policy of central banks worldwide. The Federal Reserve has occasionally signaled that it may become less vigorous in its pursuit of monetary policy tightening. The US central bank is thus expected

-4 firm เฉลี่ย firm ละประมำณ 4 ล้ำนบำท/ปี other firm เฉลี่ยประมำณ 2 ล้ำนบำท/3 ปี (เฉลี่ย firm ละประมำณ 0.7 ล้ำนบำท/ปี) USA Audit firm Annual Fee Schedule - Firms with more than 500 issuer audit

the Office of the Securities and Exchange Commission (“SEC Office”) prepare and submit the Audit Firm Profile and Details of the Audit Firms to which auditors are affiliated with the SEC Office

growth contributors are also anticipated to perform better especially private investment which will be backed by vigorous export expansion and investment by public sector. Increase in money injection from

sector to continue rising. Other economic growth contributors are also anticipated to perform better especially private investment which will be backed by vigorous export expansion and investment by public

! )')'".'.%#$.) %.%' trading venues investment firms bK$"̀'P* exchange '$" ̀P%.%,"S" * )*#,,'"+]bML"KL \% global investment firms 9 .)% #$" % lproject turquoisen +M$# multilateral trading facility +M$.%,"f+"%"$ London

where any auditor is attached to more than one audit firms without complying with Clause 10(3) or is attached to an audit firm which does not fall under the characteristics under Clause 11(2), such

จากภายในและภายนอก และการตรวจสอบข้อร้องเรียน ) 5. ผลการตรวจสอบระบบการควบคุมคุณภาพโดยหน่วยงานอ่ืน (ถ้ามี) ในกรณีที่มีหน่วยงานภายนอก หรือกิจการที่อยู่ในเครือเดียวกันกับส านักงานสอบบัญชี (Network Firms