development hours of each level Positions Minimum Hours Average Actual Hours Partner Director Senior Manager Manager Senior Junior 7
where such major shareholder is a legal entity, its director, manager and partner also shall not have any of such prohibited characteristics. In case of application for derivatives business license type
, and in the case where such major shareholder is a legal entity, its director, manager and partner also shall not have any of such prohibited characteristics. In case of application for derivatives
, its director, manager and partner also shall not have any of such prohibited characteristics. In case of application for derivatives business license type Sor-2 , or derivatives business license in the
, its director, manager and partner also shall not have any of such prohibited characteristics. In case of application for derivatives business license type Sor-2, or derivatives business license in the
experiences Partner’s average years of experiences Managerial level’s average years of experiences - 16 - Figure 5 reveals that, in 2019, overall staff per partner and staff per manager ratio of audit firms in
involvement of the partner and EQCR in reviewing the workpaper or establishing a process for seeking consultation on difficult or contentious matters about the financial reporting standards. Opinions of
ดูแลพนักงานด้านการสอบบัญชี : พนักงาน /หุ้นส่วน (staff /partner ratio) ….................. : พนักงาน /ผู้จัดการ (staff /manager ratio) ….................. ผลการตรวจสอบความเป็นอิสระ (independence testing