General of Customs Department • Director General of Excise Department Education • B. Com., LL.B., Thammasat University • MBA (Taxation), The American University Washington, U.S.A. • Higher Diploma in
Singapore study, it cannot be interpreted as Thailand financial reporting quality (measured at the original version of financial statements provided to auditors) is higher than that of Singapore companies
Core Components of the ASEAN 9 Sustainability-Linked Bond Standards 4.1 Selection of Key Performance Indicators 9 4.2 Calibration of Sustainability Performance Targets 10 4.3 Bond Characteristics 13 4.4
the sizes of Big-4 firms’ audit clients are relatively larger than those of Non Big-4 firms.’ Therefore, Big-4 firms requires higher proportion of managerial- level staff per listed companies. According
from 1 January 2018 onward) - In case of using the examination results of CISA Level 1 or higher , CFA Level 1 or higher, FRM or CFP
from 1 January 2018 onward) - In case of using the examination results of CISA Level 1 or higher , CFA Level 1 or higher, FRM or CFP
level? Or do they need to be at corporate level? Yes, the KPIs can be at the project level provided that such a KPI fulfils the first and second principles of the SLPB in terms of KPI selection and
................04 Activities for Enhancing Audit Quality...................05 Summary of Audit Inspection Results A. Firm Level...................08 B. Engagement Level...........................28 Root Cause
firms should be one of the auditor-selection criteria considered by the audit committees. Figure 1 Relationships between firm-level inspection scores on the overall firm’s quality control system and
decline in September 2.) growth in private consumption supported by higher household income in various sectors, including agriculture, and recovering consumer confidence, whilst inflation level also grew