time. Chen and Zhou (2007) reported that existing clients left Andersen for other audit firms, and most of them chose the Big 4. Both Chen and Zhou (2007) and Asthana et al. (2010) found that existing

Kuala Lumpur, 22 February 2017 ? Four ASEAN audit regulators and Big-Four  audit firms in the region have collectively agreed on a measurable goal to improve audit quality. This initiative was

without relying on auditors to adjust the financial statements . The auditors may be able to reduce the audit time resulting in lower audit fees. The auditors can also put their effort into other areas of

purchase ordinary shares of the Company No. 3 (U-W3) (the “U-W3 Warrants”) at no cost, totaling Baht 2,172 million, to UE and (b) accepting the assignment of all of UE’s loan owed to BTS Group Holdings

market as at 31 December 2018 Figure 5: Ages range of auditors in the capital market 2. Relevant Ethical Requirements Responsible role served Time-on period Cooling-off period 1-Jan-2019 to 31-Dec-2023

paid in advance and such amounts will be repaid when termination consented by lessor. These agreements can be renewed in every 3 years with a market adjustment rental fees at that time. 3. Company

, the SEC adopted an online communication channel for the first time when organizing an educational event for stakeholders via Facebook Live, and issued relief measures to mitigate impacts of the COVID-19

within the set target. In this quarter, our credit cost stood at 1.58 percent, lower than 1.81 percent in the previous quarter and 1.72 percent in the same period of last year. At the same time, our

held by the Company to Big C Retail Holding Company Limited (“Big C Retail”) at THB 180.00 per share, which is the agreed price between the Company and Big C Retail, and is also higher than the 30-day

allocation of the newly issued shares of the Company to PLANB this time does not constitute an offering at a price below the market price pursuant to the Private Placement 5 Notifications. Although the Company