trainings. Executive summary 2 On the engagement-level inspections, the SEC has detected deficiencies in certain audit areas such as audits of revenue cycle and substantive analytical procedures. We have

compensation for each staff level. 15 Independent Audit Inspection Activities Report for the 1ST cycle 1 October 2010 - 31 December 2012 Example 7 : An audit firm did not establish policies regarding quality

the capital market decreased, compared to the ratio from previous inspection cycle, due in part to the relatively high average turnover rate of staff in senior and junior level. It should be noted that

Enhancing Financial Reporting Quality Summary of Audit Inspection Results A. Firm-Level B. Engagement-Level Root Cause Analysis Framework and Focuses in 2021 Essential Statistics Auditing Landscape in

. This reflects the emphasis and determination of leaders of audit firms and their staff on improving the level of audit quality. During this second year of the second-cycle annual audit inspection, the

market capitalization in the ‘monitoring’ element, compared in three inspection cycle. Figure 20: ‘Monitoring’ element score of the 13 audit firms, compared with its overall score counterpart. level

governance.”  Ms Ruenvadee Suwanmongkol, Secretary-General of SEC, stated: “SEC gives high priority to personal data protection and urges all SEC’s regulated entities as well as related parties to be

to be continuously trained and developed their skills. This resulted in the production cost in the first period remained high. When reaching the optimum level and the installation of some machines is

market Moderate to high exposure to the capital market Low to moderate exposure to the capital market Low exposure to the capital market Figure 1: The firm-level inspection results, categorized by risk

increased from 2016 by 0.09 times. The liquidity remained stay in high level while the circulated capital was sufficient. The overview of Cash Cycle, its average was 123 days, which the value was decreasing 5