Questionnaire_A A.0 Risk Assessment Process for Information & Communication element: Firm's Reference /Guidance Notes Description 1 What are the quality risks in the information and communication

auditors with high quality and expertise is key to the support for duty performance of the audit committee. Apart from knowledge, capability, and sufficient time and resources for engagement performance, the

with relevant organizations in a cooperative effort to formulate effective solutions. As an initiative to tackle this problem, the SEC has planned a study for possibly additional sources of high quality

Q4/17 Q1/18 Sales Revenue Net Profit Unit: Million Baht Page 2 2. Overview of Domestic Economy and Ready-to-Drink Fruit Juice Market In Q1/2018, domestic RTD fruit juice market continued to decrease 10

, a decrease of 4% YoY, mainly due to financial statement adjustment in accordance with new Thai accounting standards and decline in overall fruit juice market. Export branded sales continued to grow

million, a decrease of 4% YoY, mainly due to financial statement adjustment in accordance with new Thai accounting standards and decline in overall fruit juice market. Export branded sales continued to grow

high or low AQIs when compared with other audit firms may not be able to provide the ultimate consensus as to the higher or lower quality of the firm in question. Because the high or low of the AQIs may

high exposure to the capital market Low to moderate exposure to the capital market Low exposure to the capital market Figure 3: Frequencies of inspection on audit firms’ quality control systems as

Microsoft PowerPoint - Discussion of risks for auditor Discussion of risk ฝ่ายกํากับบัญชีตลาดทุน 2 agenda 1. Economic Environment 2. Political Environments 3. High Risk Industries 4. Specific

decreased c.15% YoY, mainly due to the drop in fruit juice sales following the slowdown in fruit juice market, plus high sales base last year resulted from new packaging launched which inventory at trade