the International Auditing and Assurance Standards Board (IAASB), the International Ethics Standards Board for Accountants (IESBA), and the Big-6 auditing firms regarding the issues and obstacles with

important that the auditors carefully assess the audit risks and plan their audits accordingly. This becomes particularly important as the effective date of the new auditor’s report is fast approaching, where

be a platform for ASEAN audit regulators to share their experiences and deficiencies found during audit inspections and to hold a dialogue with representatives from Big-six audit firms about the

staffing levels. The result of 3 inspection cycle shows that the proportion of the number of listed companies per audit managers (or equivalent) was 0.7 for Big-4 firms and 1.5 for Non Big-4 firms

Federation of Accountants and Global Public Policy Committee. During the Symposium, representatives from the Big-Four audit firms from Malaysia, Singapore and Thailand, shared their experiences and challenges

rendered continuous support to Thai audit firms that were not affiliated with the Big-4 firms (“local firms”) and audited the financial statements of listed companies, to enhance their strength. In doing so

.......................................................... 51 G20/OECD PRINCIPLES OF CORPORATE GOVERNANCE © OECD 2015 9 About the Principles The Principles are intended to help policy makers evaluate and improve the legal, regulatory, and institutional

operated by a third party. An auditor did not test the reliability of the report, even though it was used to assess the existence of consignment goods when he performed a test of detail in the substantive

of useful insights with auditors. In 2019, the SEC organized meetings to discuss significant matters and visited audit firms, both big audit firms and Thai audit firms, to exchange knowledge and

investment products within the same asset class. • Use appropriate metrics to compare similar investments. • Evaluate the real rate of return on investment products. • Confident to undertake research on