the deficiencies found at both levels are a result of a few factors, such as shortage of human resource within the profession, improper job assignment, an audit planning that failed to respond to
clients if the firm is not capable of increasing its personnel to ensure that the firm will have sufficient personnel to perform professional service. - Revise policies about remuneration and career
Profession Supervisory Board, Ministry of Commerce Member of Audit and Evaluation Committee, Ministry of Higher Education, Science, Research, and Innovation Member of the Governmental Accounting Standard and
Profession Supervisory Board, Ministry of Commerce Member of Audit and Evaluation Committee, Ministry of Higher Education, Science, Research, and Innovation Member of the Governmental Accounting Standard and
ให้บรรลุวัตถุประสงค์การลงทุนของตนเอง เช่น · ผู้ลงทุนที่มีอายุมากหรืออยู่ในปลายวันทำงาน (Late Career Life) หรือ เป็นผู้ลงทุนประเภทระมัดระวังที่พยายามหลีกเลี่ยงความเสี่ยง ควรจะเลือกลงทุนในตราสารที่มีความ
) EY 4 EY EY AQI 3 EY (3:1) 6:1) EY senior manager manager EY staff turnover 27.33%) (20.31%) EY EY career path) succession plan) EY 3.5 (Engagement Performance) EY engagement partner ) EY 2 engagement
of audit firms has been an ongoing challenge, as a result of high turnover rates, coupling with low interests in this profession. With this concern in mind, the SEC and the Association of Chartered
agencies related to the capital market including the Stock Exchange of Thailand, the Federation of Accounting Profession under the Patronage of His Majesty the King, include the following: A course on
Regulations 2.5 Related Forms 2.6 Quality Assurance & Review 2.7 Independent Audit Oversight 2.8 Handbook for approval of foreign auditors 2. 9 International Relations Supporting Accounting Profession to
Audit Oversight Board มาเลเซีย Finance Profession Supervisory Center อินโดนีเซีย Accounting and Corporate Regulatory Authority สิงคโปร์ และ ก.ล.ต. ไทย จะทำการวิเคราะห์เชิงลึกถึงสาเหตุของประเด็นข้อบกพร่อง