firms demonstrated an improvement vis-à-vis the results from the previous inspection cycle. Such improvement was undoubtedly enabled by the formulation of audit firms’ root cause analysis process and
, 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
there are a few audit firms that, due to deficiencies found during the inspections, are in the process of implementing a more effective quality control system especially on the elements of engagement
Audit Oversight Board มาเลเซีย Finance Profession Supervisory Center อินโดนีเซีย Accounting and Corporate Regulatory Authority สิงคโปร์ และ ก.ล.ต. ไทย จะทำการวิเคราะห์เชิงลึกถึงสาเหตุของประเด็นข้อบกพร่อง
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
be a job description explaining duties and responsibilities of each unit and position. 3. There should be a clear segregation between the unit with investment management function and the unit with back
be a job description explaining duties and responsibilities of each unit and position. 3. There should be a clear segregation between the unit with investment management function and the unit with back
Waterhouse Co., Ltd. • Member, Board of Governors, Stock Exchange of Thailand • Academic Member, Accounting Profession Supervision Council, Ministry of Commerce • President, Institute of Certified Accountants
progress over time. > Country participation in the assessment process, and the publication of the final report, are voluntary. By the end of January 2013, 80 reports have been completed in 59 countries
business2) Legal Profession Fees from litigation against former directors amounting to 16.67 million baht 4. Financial costs were 9.05 million baht, a decrease of 0.68 million baht or 32.14% due to a decrease