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
to identify firms that have deviated from their normal valuation levels and firms that are overvalued or undervalued relative to their peers. A higher PE ratio reflects greater expected future gains
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
• Require less monitoring from investors Active management • Possess selection & market timing abilities • Use various strategies to seek alpha An excerpt from sale kits of a trigger fund. [Expectations
statistical information Our focus for 2014 2 4 8 15 19 33 37 40 47 49 Summary of inspection results A. Firm level B. Engagement level A. Firm level B. Engagement level 1 Thai capital market is one of the