-experienced individuals also likely to possess professional skepticism which will promote the appropriate exercise of judgment by the engagement team. In 2019, the average years of experiences of partners

team, tools and work systems. Therefore, the audit firm plays an important role in supporting the auditors to perform their work with greater quality and efficiency. In addition, the proposed revision of

. The 3rd inspection cycle results reveal that the majority of audit firms had already remedied their policies and procedures on relevant ethical requirements in accordance with previous cycle

Thai Capital Market and Economic Growth.” In addition, the research team from Thammasat University led by Prof. Witawat Rungruangphon and Mr. Weerapong Kitiwong, PhD., presented the results of the Value

of action against the impersonating Facebook account. In addition, the SEC has set up a special investor support team to give assistance and advice to BX clients via 24-hour Help Center Hotline 1207

communicates to the engagement team? 4 Does the firm have a disclosure checklist for the audit of a listed Company? If yes, please attach a disclosure checklist If no, describe how the firm ensures financial

performance of engagements? If no, describe how the firm determines appropriate working papers for an engagement and communicates to the engagement team? 3 Does the firm have a disclosure checklist for the

expected to assume responsibility for managing corporate activities. The responsibility for corporate strategy and operations is typically placed in the hands of the board and a management team that is

benefit and compensation package for Management team as well and there is the new member of management. Yours faithfully, PATKOL PUBLIC COMPANY LIMITED (Mr.Sangchai Chotchuangchutchaval) Chief Executive

also a team of knowledgeable and competent engagement partner and audit staff working together under a reliable audit quality control system of the audit firm.  As such, the auditing must be carried out