companies, both financial and non- financial. To the extent they are deemed applicable, they might also be a useful tool to improve corporate governance in companies whose shares are not publicly traded
professional body responsible for Thai accounting and auditing standards, and for managing their convergence to international standards. Together with the SEC, they also oversee the audit profession. 1 The SEC
of audit firms has been an ongoing challenge, as a result of high turnover rates, coupling with low interests in this profession. With this concern in mind, the SEC and the Association of Chartered
-19 outbreak in many counties has not been resolved. Such current situation may have a negative impact on Thai listed companies that have core business in COVID-19 affected countries, or it might
, please describe 2 How the firm’s job evaluation / appraisal process works? How often job evaluation made? 3 Does the firm’s appraisal process gives due recognition and reward to competence, compliance with
member jurisdictions, which emphasizes the independence from the accounting profession of regulatory body. The Principle was aimed at providing a guideline for IOSCO members to implement their supervisory
the Board of Deloitte Touche Tohmatsu Jaiyos Audit Co., Ltd. Member of the Accounting Profession Supervisory Board, Ministry of Commerce Member of Audit and Evaluation Committee, Ministry of Higher
the Board of Deloitte Touche Tohmatsu Jaiyos Audit Co., Ltd. Member of the Accounting Profession Supervisory Board, Ministry of Commerce Member of Audit and Evaluation Committee, Ministry of Higher
Evaluation: Firm's Reference /Guidance Notes Description 1 Does the firm have a documented and organized appraisal policy and process? If yes, please describe. 2 How does the firm’s job evaluation / appraisal
shareholder). Many of these transactions facilitate normal day-to-day business of the business group and might be economically efficient. Examples of such transactions are sale or purchase of goods, and