Advanced Info Service Plc. Market and Competitive Environment In FY21, mobile competition remained tough as diminished purchasing power has prompted operators to compete on price plan to maintain customer
, 2022). Corporate culture matters because employees will ultimately face tough choices that cannot be effectively regulated ex ante (O'Reilly 1989; Griffin, Li, and Xu, 2021). In contrast to formal
, managers, and senior and junior staff of audit firms in the capital market, as illustrated in figure 3, are 24, 13 and 3 years respectively, which is approximate to the previous inspection cycle (2016-2018
ระดับหุนสวน (partner) ผูจัดการ (manager) และผูชวยผูสอบบัญชี (senior และ junior staff) ของสำนักงานสอบบัญชีในตลาดทุนอยูที่ 24 ป 13 ป และ 3 ป ตามลำดับ ตามภาพ 3 ซึ่งใกลเคียงกับขอมูล ในรอบการ
บัญชี จึงควรพิจารณาปจจัยอ่ืน ๆ นอกเหนือจาก AQIs ประกอบดวย ทั้งนี้ รายละเอียดขอมูล AQIs มีดังนี้ (1) ÍѵÃÒ¡ÒÃÅÒÍÍ¡â´Âà©ÅÕè¢ͧ¾¹Ñ¡§Ò¹ã¹ÃдѺ¼ÙŒª‹Ç ¼ÙŒÊͺºÑÞªÕ (senior and junior staff) ขอมูล AQIs เก่ี
senior officer, unavoidably followed by the relative interval between the partners and junior officers. - No succession plan to develop and promote the staffs to be middle and executive management
INDEPENDENT AUDIT INSPECTION ACTIVITIES REPORT 2020 SECURITIES AND EXCHANGE COMMISSION, THAILAND Contents Executive Summary 01 04 08 15 28 58 62 70 47 Quality Assurance Review Panel Activities for 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 Thailand Executive Summary Over the past year, the Thai capital market experienced tremendous volatili...