term of expenses, Absolute Yoga could reduce staff costs and studio rental fee from negotiations and support from the government; however, there was special expenses from closing two studios. Therefore

written with an approval of Board or Executive Board of securities company. Clause 5. Securities company shall prescribe a measure protecting internal data access between organization and worker of

. Clause 5. Securities company shall prescribe a measure protecting internal data access between organization and worker of securities company’s. Such measure shall, at least, having measurement protecting

influence on the applicant’s giving of opinions are not employee or worker of the company or its subsidiaries for which the applicant is the auditor; 5. The audit firm does not provide bookkeeping or any

) EY 4 EY EY AQI 3 EY (3:1) 6:1) EY senior manager manager EY staff turnover 27.33%) (20.31%) EY EY career path) succession plan) EY 3.5 (Engagement Performance) EY engagement partner ) EY 2 engagement

and administrative expenses increased by Baht 2.12 million or 2.59% the main reasons are the expenses incurred from the expansion of subsidiaries, staff cost and expenses of hospital quality improvement

approved under Chapter 1 or Chapter 2, who is an employee or a staff of the appraisal company in capital market and is not in suspending period of being lead appraiser ordered by the SEC Office or the

2. * KPMG 2564 Big 4 (partner) 23 24 4 4 * / professional skepticism 11 3. * KPMG 2563 - 2564 Big 4 15.60% 20.31% * / AQIs 4. * KPMG 2564 Big 4 (staff/ partner ratio) 17 : 1 25 : 1 (staff/ manager

- AQIs 4. * 2565 Non-Big 4 Local firms International firms (staff/ partner ratio) 9 : 1 9 : 1 12 : 1 (staff/ manager ratio) 7 : 1 8 : 1 6 : 1 * ) - 11 - 5. 2565 Non-Big 4 Independence testing 6. 2565 Non

increased from the previous year by 61.36 million baht or 16.85%, as a result of increasing staff to cope with increasing services demand. And the company have to increase the reserve of employee benefit