services and to implement information collection and risk assessment processes. However, although with those processes in place, it is practically very difficult for the audit firms to ensure full
inventory and cost of sales, and the audit of difficult or complex transactions were among the most prevalent observations. It was noteworthy that some of those observations also shared a trait of
efficiency and effectiveness of engagement performance. Most observations from the engagement-level inspections in the past inspection cycle were related to audit planning and audit of difficult and complex
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
. Nonetheless, the business sector remained challenged by new modes of competition, the broader marketplace amid the advancing digital age, regulatory changes, the rapid pace of technological advancement and fast
staff, as well as making it difficult to attract new talents. To improve the retention rate of high-potential employees, several audit firms started to adapt their strategy and policies concerning
) Access to essential services; • (iii) Affordable housing; • (iv) Employment generation; • (v) Food security; • (vi) Socioeconomic advancement and empowerment. • Projects which involve activities that pose
training for career advancement GESI reporting requirements in Thailand Data performance disclosure Elaborate, coherent and transparent disclosure of organisational performance towards attaining
including facilities and other infrastructures made it difficult to compare the rental and service fee with other available lands and buildings. However, taking into consideration of the followings, it is
advancement to attract and retain staffs. - Establish organizational culture that would create bond between the firm and its personnel as well as develop working environment to harmoniously match the new