co from  Bt244  t 4.7GB/data su   AIS Fibre cont increased to B higher speed p       Summary d  to  focus  on g data  leadersh gh quality subsc ed  existing  qua 22,843mn  wer   strengthen  attractive

....................................................................................02 Quality Assurance Review Panel........................................03 Activities for Enhancing Financial Reporting Quality

Bitcoin or Gold for a Diversifier? Tales of Before and During COVID-19 Crisis Financial Literacy and Fintech Adoption for Quality of Life Yosuke Kakinuma Chiang Mai University Business School SEC

, hereby certify and consent to the followings: 1. I certify that the audit firm has audit quality control system which is sufficient and reliable for supervising its auditors’ work to comply with the

. (UNOFFICIAL TRANSLATION) (Revision 2015) Table of Contents Page 1. Audit Firm profile 1 2. Network firms of the Audit Firm 4 3. Internal management of the Audit Firm 5 4. Inspection results on quality control

Audit Quality Phasuk Nithibandanseree School of Management, Mae Fah Luang University Assoc. Prof. Dr.Naruanard Sarapaivanich Assist. Prof. Dr.Erboon Ekasingh CMU Business School, Chiang Mai University

2564 2 2565 2564 - 6 20 25 26 2565 1 2565 2 2565 1. 2. 2 3. 2 4. 6 5. 7 6. 3 - 9 Audit Quality Indicators AQIs sasipim Typewriter (ไม่เปิดเผย) 4 KPMG KPMG KPMG tone at the top KPMG KPMG KPMG KPMG

INDEPENDENT AUDIT INSPECTION ACTIVITIES REPORT 2020 SECURITIES AND EXCHANGE COMMISSION, THAILAND Contents Executive Summary 01 04 08 15 28 58 62 70 47 Quality Assurance Review Panel Activities for

Activity_Report_62En INDEPENDENT AUDIT INSPECTION ACTIVITIES REPORT 2019 INDEPENDENT AUDIT INSPECTION ACTIVITIES REPORT 2019 Contents Executive Summary 02 42 45 19 30 04 08 14 Quality Assurance

2562 1 (Leadership Responsibilities for Quality within the Firm) ( ) (2) 2 (Relevant Ethical Requirements) ( ) ( ) 3 (Acceptance and Continuance of Client Relationships and Specific Engagements) (1) (3