on accounting, auditing, and audit quality control as well as organized training sessions on knowledge regarding professional standards and practical issues. These efforts aim to strengthen Non-Big 4
additional demand for non-audit service) (Shu, 2000) - the disagreement between a client and an auditor over accounting practices or internal control issues (Beneish et al., 2005) - auditors’ lack of industry
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
inspection cycle (2016 to 2018), audit firms in the capital market established and maintained a system of quality control as required by the Thai Standard on Quality Control (“TSQC 1”). The majority of audit
SEC will emphasize the inspection of monitoring process in areas mentioned above. In 2019, we inspected quality control system of 13 audit firms: three Big-4 firms, seven non Big-4 firms and three audit
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
, 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
inline with their incomes for all customers as well as became a partner with Big C Supercenter Public 2 Company Limited and launched Big C Platinum Paywave credit card and Big C Exclusive card to expand
control system at the firm level and the individual engagement level, the SEC encourages all stakeholders to attain a better understanding and awareness of their roles within the ecosystem, from the
shareholder(s) that have ultimate control of the audit firm? 2 Does the person that has ultimate control in the firm be a CFO or managing partner of the firm? If not, how the ultimate shareholder(s) delegate or