and offered premiums for credit card purchase that reach specific amount, new special discount for Big C Platinum payWave cardholders when spending at Big C Supercenter, Big C Extra, Big C Market, Mini
held by the Company to Big C Retail Holding Company Limited (“Big C Retail”) at THB 180.00 per share, which is the agreed price between the Company and Big C Retail, and is also higher than the 30-day
performing a review of previous audit firms’ works (Kealey et al., 2007). These costs are higher, especially when there are a few large audit firms that can supply audits for them (Chu et al., 2018). Pros
was due to the fact that the Company has focused on promotional activities were also organized jointly with leading shops and department stores. In May 2017, the Company cooperated with Big C
. • Data analytics is being seen mentioned increasingly in proposals to secure audit and non-audit engagements. Noted that big data was a key component in the awarding of certain large proposals. • May
, in this quarter, the Company cooperated with Big C Supercenter Public Company Limited to launch Big C World Mastercard, which offering privileges under the concept “The best credit card @Big C”. 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
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
ก.ล.ต. ใหความสำคัญอยางตอเนื่อง ผูสอบบัญชี สำนักงานสอบบัญชี และบริษัทในตลาดทุน 55% 6% 39% 4 Big-4 firms 5 International firms 20 Local firms ภาพ 1 จำนวนผูสอบบัญชีในตลาดทุนแบงตามประเภทสำนักงานสอบบัญชี
Local firms 20 Firms 9% 37%54% (27 Auditors) 285 Thai auditors (104 Auditors) 3 Foreign auditors 1 International firm International firms 5 Firms Big 4 firms 4 Firms At the end of 2020, there were 288