where such major shareholder is a legal entity, its director, manager and partner do not have any of such prohibited characteristics; 6) Being able to show its sound and effective management system; (7
operator, and in the case where such major shareholder is a legal entity, its director, manager and partner do not have any of such prohibited characteristics; 6) Being able to show its sound and effective
capital market received “very good” assessment result (10 percent), two of which were small-sized audit firms. The above facts show a positive sign that audit firms in the capital market place a great
show its capability to operate as a derivatives exchange as prescribed under Section 57 and in accordance with the Notification of the Securities and Exchange Commission, the Notification of the Capital
29.39 KPMG 3 3 1 (Leadership Responsibilities for Quality within the Firm) KPMG 3 KPMG KPMG KPMG KPMG 3 2 (Relevant Ethical Requirements) KPMG Public Interest Entities signing partner engagement partner
net profit of 177.26 million baht, while the separated statements show the net profit of 88.95 million baht. Comparing to year 2016, both statements show the decrease of the net profits by 54.08 million
of new car models, orders from the Bangkok Motor Show in March, and increase agricultural product price. Export volume has decreased by 7.6% year-on-year to a volume of 284,301 units in Jan-Mar 2017
, new car model introduction, and some impact from the Bangkok Motor Show in March. Profit & Loss Analysis (Unit: Million Baht unless otherwise stated ) Q2 2017 Q2 2016 Change Amount % Total Revenues
) EY 4 EY EY AQI 3 EY (3:1) 6:1) EY senior manager manager EY staff turnover 27.33%) (20.31%) EY EY career path) succession plan) EY 3.5 (Engagement Performance) EY engagement partner ) EY 2 engagement
ภาคผนวก 1. ค านิยาม 1.1 ผู้สอบบัญชีหลัก (“key audit partner”) หมายความว่า ผู้สอบบัญชี ที่รับผิดชอบงาน ผู้สอบทานการควบคุมคุณภาพงาน หรือผู้สอบบัญชีอื่นในกลุ่มผู้ปฏิบัติงาน ซึ่งเป็นผู้ตัดสินใจหลักหรือ