AQIs ) 1 % 2564 2563 1 (Leadership Responsibilities for Quality within the Firm) ( ) (1) 2 (Relevant Ethical Requirements) ( ) (3) 3 (Acceptance and Continuance of Client Relationships and Specific

2562 1 (Leadership Responsibilities for Quality within the Firm) ( ) (2) 2 (Relevant Ethical Requirements) ( ) ( ) 3 (Acceptance and Continuance of Client Relationships and Specific Engagements) (1) (3

debts or perform any action having the effect of creating any encumbrance over the debtor’s property except that it is an action necessary for the continuance of normal operation of the debtor’s business

issue affect independence of the auditors and the firms, but it also undermines the efficacy of the firms’ client acceptance and continuance process. The SEC believes that it is important that the audit

and continuance. However, the deficiencies in the engagement performance continue to persist in a number of the audit firms. A. Firm level Elements Leadership responsibilities 20 15 15 15 15 15 15 15 15

earlier cycles, with significant progress in two key elements of quality control: acceptance and continuance of client relationship, and human resources. On the individual audit engagement level, the

continuance process. The SEC believes that it is important that the audit firms establish a set of effective policies and procedures to collect information on conflicts of interests disclosed by shareholders

จรรยาบรรณที่เกี่ยวข้อง (Relevant Ethical Requirements) 15 ดีมาก (1) ดีมาก (1) 3 การตอบรับงานและการคงไว้ซึ่งความสัมพันธ์กับลูกค้าและ งานแต่ละงาน (Acceptance and Continuance of Client Relationships and

action necessary for the continuance of normal operation of the debtor’s business. However, on December 24, 2018, the Central Bankruptcy Court had made an order to dismiss the rehabilitation petition of

Ethical Requirements (3) Acceptance and Continuance of the Client Relationship and Specific Engagements (4) Human Resources (5) Engagements Performance (6) Monitoring Client Name Industry Section Names of