Administration Chiang Mai University Introduction According to Jensen and Meckling (1976)’s agency theory, an audit is an agent cost that helps reduce information asymmetry between an agent and a principal

appropriate and agreed by the borrower in order to mitigate the Company’s risk in relation to providing loan. Beside of 3 tenants who are connected persons, there are 2 tenants, Big Bad Wolf Company limited

Relationships and Specific Engagements) 4. (Human Resources) 5. (Engagement Performance) 6. (Monitoring) 9 6. 3 AQIs AQIs AQIs AQIs AQIs AQIs AQIs AQIs AQIs KPMG 2563 - 2564 AQIs 1. * KPMG 2563 Big 4 (partner)1

AQIs AQIs AQIs AQIs AQIs AQIs AQIs EY 2563 - 2564 AQIs 1. * EY 2563 Big 4 (partner)2 28 1,113 1.91% - 5.64% 1.57% - 7.20% EQCR) 11 187.5 0.16% - 2.2% 0.32% - 2.5% 72.5 7,520.7 9.44% - 24.6% 3.89% - 21.36

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

have been helped. And measures that the company has implemented as follows Measures to reduce the company's operating costs 1. The company receives rental discounts from lessors such as Big C during the

COVID-19 epidemic situation, the performance of Trading business felt 66.10% YoY, mostly from sales of the catalyst for aromatics production is over Baht 800 million, which is Big Lot sales based on

called “The Company”) still has carried adjustment of the business strategy to focus on the large project since last year and we got purchase order from big industry in first quarter of 2019 in an

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