increased from the previous year by 61.36 million baht or 16.85%, as a result of increasing staff to cope with increasing services demand. And the company have to increase the reserve of employee benefit
collaboration of audit firm leaders, auditors and personnel. Nevertheless, some audit firms have yet to remove deficiencies in engagement performance and monitoring while they are revising their audit manual and
quality in these areas. The root cause analysis on some audit firms’ continual lack of the ability to fully remediate their deficiencies revealed a scarcity of experienced and competent staff to assume
much needed for planning. Employee performance evaluation To emphasize the importance of audit quality, audit firms should align staff and partner compensations and promotions with this ultimate goal of
capabilities to ensure adequate audit personnel for the amount of current and future audit works because the quality of assurance services truly depends on the capabilities of audit staff, obtained through
immediate family member or close family member of the personnel in the audit team holds financial interest in audit clients or serve as a director or officer of an audit client, or as an employee in a
personnel expenses following the group’s policy to prepare for the upcoming leaping growth in the future including additional employment in a newly established subsidiary, gradual improvement of employee
quality personnel on audit quality, it becomes necessary for audit firms to maintain a robust system, ensuring that their staff at least meets the required levels of both competency and ethical standards
’ resources. • Audit firms need to recruit new staff for this. • regulators focusing on whether firms are competing on price rather than on audit quality 2. Political Environments Audit Committees : possibility
promoting market conduct as an organizational culture; (2) product development that is suitable for customers and sales staff abilities, as well as sales channels, operational systems and control; (3