and activities of firm directly. 1. cutting Research and development (R&D) or expenses and advertising 2. premature revenue recognition by offering prices discounts, expand credit terms, sales of

the auditor’s report Audit Report Timeliness (Days) Audit Firm Type as Audit Quality BIG4 NonBIG4 The Conceptual Framework Board Committee Characteristics Disclosure and Transparency Audit Committee

://dividend.sec.or.th/stat-report/OFFER_DEBT_SHORT_EN.xlsx QAQR-04.xlsx assurance that it is not continuing a relationship, which should be discontinued. 8 Does the firm have any particularly risky clients or risky

control regulatory shall be performed at both individual auditor level and firm level. In order to enhance quality and reliability of the https://www.sec.or.th/EN/Pages/LawandRegulations/AuditorAccount.aspx

/9692p.xlsx QAQR-02.xlsx that the firm considers as high risk? Please describe the relevant responses to these risks B1 Who is the ultimate shareholder(s) that have ultimate control of the audit firm, and;? B2

resembles the international supervisory framework. The audit quality control regulatory shall be performed at both individual auditor level and firm level. In order to enhance quality and reliability of the

มีความเป็นระเบียบ https://publish.sec.or.th/nrs/9697p.xlsx QAQR-07.xlsx is relevant and reliable information to enable proper functioning of SOQM? 2 How does the firm manage the information system

I, Mr./Mrs./Miss ………………………. ……(applicant’s name), certified public accountant number ………………... working with ……………………………….(name of audit firm’s) an audit firm incorporated in …………………………………...…….. (name

  การคัดเลือกผู้สอบบัญชีที่มีคุณภาพจากข้อมูล Firm inspection report ​ ​ แนวทางการพัฒนาภาคการเงินเพื่อความยั่งยืน ( Sustainable Finance Initiatives for Thailand) ​  ​ ​ องค์ความรู้ตลาดทุน

less than 3 consecutive years; and SEC allows the auditors in a small audit firm to perform duties for more than 7 cumulative years but no more than 9 cumulative years. As the grace period is