the capital market decreased, compared to the ratio from previous inspection cycle, due in part to the relatively high average turnover rate of staff in senior and junior level. It should be noted that

of how Thai taxpayers utilize tax-advantaged retirement saving vehicles Life-cycle patterns of retirement saving and implications on saving adequacy 1 Empirical evidence Two complementary perspectives

: This inspection cycle results shows that each audit firm pays attention to 1) the capacity building of its staff and remedying of high turnover rate, 2) improvement of audit manual to be more descriptive

Cycle of Audit Inspection ........................................................ Significant Statistical Information .................................. 02 04 05 08 24 38 40 43 Executive summary High

and Exchange Commission Independent Audit Inspection Activities Report Independent Audit Inspection Activities Report for the 1st Cycle 1 October 2010 - 31 December 2012 Introduction Quality Assurance

second-cycle audit inspection with a more robust inspection plan, in response to current audit environment and the deficiencies found during the first cycle. The results, thus far, have shown significant

further appropriate actions to establish consistency in the overall supervision of auditors and audit firms. In the quality control system inspection in 2020, the second year of the 4th inspection cycle

individual auditors’ engagement. The overall results of the inspection conducted on 13 audit firms in 2016 during the third cycle, which is between 2016 to 2018, indicated continuous improvement from the

against the undue influence of long association and high audit fee clients. Nonetheless, due to the more intense inspections of the second cycle, the following issues were identified. Business relationships

product launched for example, roasted seaweed, Family Pack, and Whey Protein and expansion of the sale channel via online and Tao Kae Noi Land shop including marketing in various country which has a high