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
firm” means a company that has obtained a license to operate business concerning securities brokerage; “registration statement” means a registration statement for the offering of units of foreign
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