increase from the previous inspection cycle by six percent. These facts suggested that retention of competent and capable staff is always a challenge for the audit firms. Over the years, most audit firms

difficulty for domestic businesses to raise their prices. The Thai baht averaged at 33.39 THB/USD in the third quarter, appreciating from 34.84 THB/USD in the same period last year and 34.30 THB/USD in the

depend on the location and the use of assets. Consultancy Fee Income, the price is fixed by costing plus with reasonable profit which depends on the difficulty and the scope of service in personnel. 3

January 2020 represented an effective markdown of about 1.7% of sales. Lockdowns implemented by many countries due to COVID-19 caused difficulty in the supply chain, which led to deferrals of some order

internal control environment. · Whether the client is aggressively concerned with maintaining the firm’s fees as low as possible. · Indications of an inappropriate limitation in the scope of work

accounting standards and the internal control environment. - Whether the client is aggressively concerned with maintaining the firm’s fees as low as possible. - Indications of an inappropriate limitation in

, commercial banks must pay close attention to the increasing global impact of climate change going forward. 8. The high level of household debt in Thailand - The burden of high debt accumulation is an obstacle

rising cost of land becomes a major risk for operating a real estate business. Additionally, the difficulty of finding a good location of land with reasonable price point in central Bangkok has arisen

risk for operating a real estate business. Additionally, the difficulty of finding a good location of land with reasonable price point in central Bangkok has arisen. With regarding to the competition

Company’s major export countries, e.g. Cambodia where flood caused transportation difficulty and China where some distributor had weak performance. In addition, Thai baht was stronger than currencies of the