framework, or appropriate procedures, such as information barriers, will have been implemented within the institution to ensure the independence of the Second Party Opinion. It normally entails an assessment
ดูแลพนักงานด้านการสอบบัญชี : พนักงาน /หุ้นส่วน (staff /partner ratio) ….................. : พนักงาน /ผู้จัดการ (staff /manager ratio) ….................. ผลการตรวจสอบความเป็นอิสระ (independence testing
) ….................. ผลการตรวจสอบความเป็นอิสระ (independence testing) (ท้ังภายในและภายนอก) ผ่าน/ไมผ่่าน ชื่อ ลูกค้า หมวด อุตสาหกรรม ระดับ ความ เสี่ยง ชื่อผู้สอบบัญช ี สำนักงานสอบบญัช ี network firm ลงนามแสดง ความเห็น ใน
directors may use their discretion on the matter. Auditor Q: Why is it a requirement to change auditor? (referring to a person not the office) A: Such requirement is aim to ensure auditor's independence
directors may use their discretion on the matter. Auditor Q: Why is it a requirement to change auditor? (referring to a person not the office) A: Such requirement is aim to ensure auditor's independence
E_1 Legal_FA_2015_12_29-c A FFeeCCoorrppLL44..11hhiigg A Executive Summary Management Discussion and Analysis For the Quarter Ended September 30, 2017 The Thai economy maintained steady growth in the third quarter of 2017, buoyed largely by tourism and exports. Nonetheless, the economic recovery was not broad-based, as evidenced by sluggish private consumption. While certain businesses were still fragile, others remained mired in uncertainty in terms of new modes of competition, a broader market...
E_1 Legal_FA_2015_12_29-c A brWCorpL.1hig A Executive Summary Management Discussion and Analysis For the Quarter Ending June 30, 2019 The Thai economy faced increased headwinds in the second quarter of 2019. Exports, tourism and private investment – among major economic activities – were hampered by the worse-than-expected global economic slowdown. Meanwhile, consumers’ purchasing power weakened amid high household debt, whereas public investment and the government’s budget disbursement were aff...
E_1 Legal_FA_2015_12_29-c A brWCorpL.1hig A Executive Summary Management Discussion and Analysis For the Quarter Ending September 30, 2019 Thai economic activity in the third quarter of 2019 continued to see limited support, after growing by 2.30 percent in the second quarter. The Thai economy did show some signs of strength in the third quarter, due mostly to the low base effect of the same period last year, especially in the tourism sector. However, exports and private investment – two major e...
E_1 Legal_FA_2015_12_29-c A brWCorpL.1hig A Executive Summary Management Discussion and Analysis For the Quarter Ended June 30, 2018 The Thai economy in the second quarter of 2018 gained further traction from the first quarter. The ongoing economic rebound was mainly driven by exports and tourism, whereas domestic spending and investment only gradually picked up. Still, the economy has yet to see strong across-the-board growth. The business sector remained challenged by new modes of competition...
audit firms were also conducted. For example, (1) succession plan and retention plan, (2) maintenance of independence of audit firms and auditors, (3) assessment on readiness of accounting personnel, (4