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

of execution challenge: Firms capable of good audits but do not perform consistently. • Enhanced auditors report: implement for audits of December 2016 year-end financial statements; firms are starting

, underpinned by our three values: No one tries harder for customers; We treat people how they want to be treated; Every little help makes a big difference. At Tesco, serving shoppers means more than selling food

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

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

Enron’s accounting scandal and the demise of its audit firm, ‘Andersen’, Barton (2005) found that clients who were more attracted to investors’ attention moved from Andersen sooner to other Big 5 at that

of listed companies during the COVID-19 outbreak. Due to the possibility of unpredictable outcomes, accounting estimates for the preparation of financial statements can be quite a challenge. In this

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

not selling very well. Big yellow & red balls concentrate in 1-3 stars area. 20,00010,0005,0001,000 Star rating by Morningstar Fund size (mn.) Source: Morningstar Direct, data complied by Research