challenging to audit due to high degree of judgment required. • Complex transactions • Complexities of auditing IT : in particular in the areas of valuation, internal control and evidence of work performed
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
inventory and cost of sales, and the audit of difficult or complex transactions were among the most prevalent observations. It was noteworthy that some of those observations also shared a trait of
program for auditing difficult and complex areas, staff training limited to theoretical lectures and lack of case study on issues requiring professional judgement and professional skepticism, particularly
WORLD PUBLIC COMPANY LIMITED BGT: BGT CORPORATION PUBLIC COMPANY LIMITED BIG: BIG CAMERA CORPORATION PUBLIC COMPANY LIMITED BWG: BETTER WORLD GREEN PUBLIC COMPANY LIMITED CEN: CAPITAL ENGINEERING NETWORK
efficiency and effectiveness of engagement performance. Most observations from the engagement-level inspections in the past inspection cycle were related to audit planning and audit of difficult and complex
- Big 4 Auditor Auditor Detect - Internal Audit - Company Size - Subsidiary Number Results from Multiple Regressions 16 - The Proportion of Independent Directors in the Board of Directors- Company Age
meeting to give the audit firms? views were leadership of the regional Big 4 audit firms and representatives from the Regulatory Working Group (RWG) of the Global Public Policy Committee (GPPC) firms.This
meeting to give the audit firms? views were leadership of the regional Big 4 audit firms and representatives from the Regulatory Working Group (RWG) of the Global Public Policy Committee (GPPC) firms .This
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