inspection in 2019 1. Leadership Responsibilities for Quality within the Firm Audit firm’s leader is a potent figure influencing the development of robust system of quality control within the firm. In this
SAWINEE SAWANONT (***) 7092 12/10/2566 - 11/10/2571 Miss PICHAYA PRAISUNWIT (***) 9694 26/11/2562 - 25/11/2567 Remark (*) Audit firm leader (**) Has been renewed the registration
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
three years; (4 ) a profi l e and relevant details of the audit firm; (5 ) a certification and consent letter of the audit firm (Form 61-2); Period of Approval Validity : not
capital market shall comply with the following rules: (1) being a certified public accountant whose license is still valid; (2) being a leader of an audit firm or equivalent or being a partner of an audit
/ [(the number of employees at the beginning of the period + the number of employees at the end of the period)/2] Position Names – Last Names Leader of Audit Firm 1. Persons with the highest responsibility
/ [(the number of employees at the beginning of the period + the number of employees at the end of the period)/2] Position Names – Last Names Leader of Audit Firm 1. Persons with the highest responsibility
common deficiencies found during our inspections for this TSQC1 element. Performance evaluation and remuneration of audit partners If a firm leader is striving for high audit quality, the SEC expects the
additionally: (a) the qualifications and prohibited characteristics of auditors excluding the rules concerning affiliation with an audit firm; (b) the additional duties of the leader of an audit firm; (c) the
issues, if any. - The audit firm leader should emphasize the allocation of the time to monitoring function to enhance the effectiveness and efficiency of the monitoring. 27 In 2016, the SEC inspected 100