whether or not the company (and its management) have complied and, if not, the extent of, and reasons for, non-compliance. (i) Governments in each country should adopt measures to ensure the independence
mutual procurement of information technology tools for auditing. In so doing, audit firms will be able to promptly respond to the fast-changing environment and effectively increase the efficiency of
support securities regulators to tackle new challenges and risks. The second FSAP included the assessment of the SEC’s roles and responsibilities regarding transparency, independence, rulemaking procedures
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
interest that did occur. Example 4 : The confirmations of independence and written conflict of interest declarations did not cover staff’s family and did not provide guidance to staff through examples of
, true, and complete and will not cause any misunderstanding or material non-disclosure on the information. 11. The appraised value from the independence valuer. -None- 12. Financial Projection (If any
process in the ever-changing global environment. The SEC and securities market players must keep pace with such rapid changes, get prepared and ready to take on market challenges of all kinds. I would like
1 คุณสมบัติของหน่วยงานก ากับดูแลผู้สอบบัญชีที่ได้รับการยอมรับว่ามีมาตรฐานเทียบเท่าสากล หน่วยงานที่เกี่ยวข้องกับการก ากับดูแลผู้สอบบัญชีในต่างประเทศหลายแห่ง เช่น International Forum of Independence