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
program for auditing difficult and complex areas, staff training limited to theoretical lectures and lack of case study on issues requiring professional judgement and professional skepticism, particularly
2016 2017 DW Trading Value (Mil. THB) Index DW Trading Value (Mil. THB) Recall: Option price consists of 2 components. Intrinsic value + Time (betting) value 5 Factor Calls Puts Note Asset price (S
and David Dodd in 1934 • Finding price-intrinsic value discrepancies in the market • Various price-based ratios and future stock returns ⋄ Earnings-to-price ratio (Basu, 1977) ⋄ Dividend-to-price ratio
) 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
and administrative expenses increased by Baht 2.12 million or 2.59% the main reasons are the expenses incurred from the expansion of subsidiaries, staff cost and expenses of hospital quality improvement
2. * KPMG 2564 Big 4 (partner) 23 24 4 4 * / professional skepticism 11 3. * KPMG 2563 - 2564 Big 4 15.60% 20.31% * / AQIs 4. * KPMG 2564 Big 4 (staff/ partner ratio) 17 : 1 25 : 1 (staff/ manager
intrinsic value of the assets and business based on historical and potential earnings and cash flow of the business. It has been valued by a range of valuation methods including relative valuation as
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
expansion of subsidiaries, staff cost and expenses of hospital quality improvement. Please be informed accordingly. Sincerely yours, (Mr Pongpat Patanavanich) Managing Director