Bangkok, July 8, 2016 ? The SEC Independent Audit Inspection Activities Reports for the second-cycle period during 2013-2015 have shown significant progress in the quality control system of audit
rate of assistant auditors in 2018 was 22 percent, showing promising improvement from 27 percent in 2017. When classifying the turnover rate of 2018 into those of Big-4 and non Big-4 firms, the turnover
“Need Improvement” and subject to mandatory follow-up in the next cycle has dropped significantly. This progress was contributed by audit firms’ continuing emphasis on quality improvement. Heads - 02 - of
from the first inspection cycle (2010-2012) to 2019, the first year of the 4th inspection cycle (2019-2021), showed promising overall improvement despite the SEC’s more intensive inspection in several
firms share our views and objectives and have made much progress in resolving their deficiencies, with the exception of few findings whose remedies are time consuming in nature. The mechanics of how audit
individual auditors’ engagement. The overall results of the inspection conducted on 13 audit firms in 2016 during the third cycle, which is between 2016 to 2018, indicated continuous improvement from the
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Community (AEC), and the advancing digital age amid the rapid pace of technological advancement, thus leading to changing customer behavior, regulatory changes and life platform-driven competition. Given the
employee compensation and career advancement, build a culture that enhance employees’ morale and loyalty to the firm, as well as create the work environment that would better suit the younger generations