ratio) 7 : 1 6 : 1 * ) 12 5. KPMG 2564 Big 4 Independence testing 6. KPMG 2564 Big 4 1 13 7. KPMG 2564* Big 4 (Listed company /partner) 22 2.84 * / portfolio allocation 2 108 / KPMG 2564 54
(staff/ partner ratio) 19 : 1 25 : 1 (staff/ manager ratio) 3 : 1 6 : 1 * ) 11 5. EY 2563 - 2564 Big 4 Independence testing 6. EY 2563 Big 4 1 12 7. EY 2563* Big 4 (Listed company /partner) 3.983 2.84
do not override the quality of the work performed and the independence of the firm and its personnel. 11 Describe how the firm reviews and updates the Quality control policies, procedures, and
, accountability, transparency, ethic. For quality, reliability, commitment, dedication. For respect, talent, empower, respect. For teamwork, collaborate, cooperative, partnership. 2 Additional recent studies
1 คุณสมบัติของหน่วยงานก ากับดูแลผู้สอบบัญชีที่ได้รับการยอมรับว่ามีมาตรฐานเทียบเท่าสากล หน่วยงานที่เกี่ยวข้องกับการก ากับดูแลผู้สอบบัญชีในต่างประเทศหลายแห่ง เช่น International Forum of Independence
raise independence issues. (Non-audit service) 3. High Risk Industries Resource, extractive, mining, oil and gas industries : • The current issue is not necessarily going concern but the issue is more
? B6.1 Please provide the firm's organization chart for SOQM that shows all the responsibilities for SOQM functions (all areas of TSQM's elements), including risk assessment, compliance with independence
abreast of developments and emerging risks, conflicts of interest management in capital market, auditor's independence, auditing standards, credit rating agencies, sell-side analysts, and hedge fund. - The
. “Most importantly, the SEC’s hands-on approach to our duties in various areas will reflect our commitment to independence, transparency and fairness for all. This is how we build trust and confidence
abreast of developments and emerging risks, conflicts of interest management in capital market, auditor's independence, auditing standards, credit rating agencies, sell-side analysts, and hedge fund. - The