the quality audit engagements, it is crucial that the firms employ competent personnel with proper time to perform the engagements and the personnel should be engaged in continuous professional
. Her other current posts include board members of the Federation of Accounting Professions , Intouch Holdings Plc., CIMB Thai Bank Plc. , Provincial Waterworks Authority, the Government Pharmaceutical
contacting and filing such applications, waivers, documents, and evidence with relevant governmental authorities or competent agencies, and listing the newly issued ordinary shares on the Stock Exchange of
newly issued ordinary shares, including contacting and filing such applications, waivers, documents, and evidence with relevant governmental authorities or competent agencies, and listing the newly issued
to the allocation of such newly issued ordinary shares, including contacting and filing such applications, waivers, documents, and evidence with relevant governmental authorities or competent agencies
Ministerial Regulation, the competent officer shall, upon the applicant’s consent, enter into the applicant’s place of business or premises or any place necessary for inspecting the applicant’s financial
, inappropriateness, or deficiencies in performing the duties. FAs may resort to information from a specialist, having verified that the person is truly knowledgeable and competent in that field. FAs shall have a
, inappropriateness, or deficiencies in performing the duties. FAs may resort to information from a specialist, having verified that the person is truly knowledgeable and competent in that field. FAs shall have a
-functioned accounting department, equipped with competent staff, as well as a seasoned and independent audit committee to oversee the process. As the function that originates all types of the financial
the audit of information technology general control (ITGC), as many medium-and small-sized audit firms had been identified by the results of inspection to lack sufficient competent personnel in