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
% * / )*100 Signing Partner Engagement Partner EQCR 2 9 AQIs 2. * EY 2563 - 2564 Big 4 (partner) 27 24 5 4 * / professional skepticism 10 3. * EY 2563 - 2564 Big 4 27.33% 20.31% * / AQIs 4. * EY 2564 Big 4
which correspondent to the low level of Consumer Confidence Index, while household debt has steadily increased and anxiety for employment situation in the future, all these affected to the expenditure of
. However, people still have anxiety about the widespread of COVID-19 which affect the decision in going to the hospital, led to a significant decrease in regular patient traffic compared to the same period
of high fraud risk areas, group audits, procedures addressing going concern issues, and professional skepticism Inadequate documentation of audit works Insufficient supervision in certain high-risk
communicated to the group auditor? 6 How does the firm ensure that engagement teams exercise appropriate professional judgment and skepticism? 7 Does the Service Delivery Center perform audit procedures for the
Consider and beware of firm’s ethics and professional skepticism in context of being “business advisers” 3 How does the firm prevent undue influence being exercised where significant level of non-audit
behavior regarding selling of non-audit services? 2 Consider and beware of firm’s ethics and professional skepticism in context of being “business advisers” 3 How does the firm prevent undue influence being
การทำ hot review โดยผู้สอบบัญชีอีกรายซึ่งมีความเป็นอิสระ (third eye) เพิ่มเติมจากผู้สอบบัญชีที่รับรองงบการเงินและ EQR และการใช้ professional skepticism ในการสอบบัญชี ซึ่งทำให้มั่นใจว่าการสอบบัญชีเป็นไป
Securities and Exchange Commission 10,13-16 The GPF Witthayu Building 93/1 Wireless Road, Lumpini, Pathumwan, Bangkok 10330. Tel: 0-2695-9999, 0-2263-6499 Fax: 0-2256-7711 www.sec.or.th. Securities and Exchange Commission Independent Audit Inspection Activities Report Independent Audit Inspection Activities Report for the 1st Cycle 1 October 2010 - 31 December 2012 Introduction Quality Assurance Review Panel (“QARP”) First step with confidence Activities for audit quality enhancement Summary of...