team, tools and work systems. Therefore, the audit firm plays an important role in supporting the auditors to perform their work with greater quality and efficiency. In addition, the proposed revision of

team members is reviewed 23% Turnover rate of non Big-4 firms 15% Turnover rate of Big-4 firms Figure 7: The turnover rate of Big-4 and non Big-4 firms 4. Human Resources rd rd - 16 - by more experienced

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

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

report, and SEC. All participants join the project on voluntary basis. The participants send SEC consent letters allowing their auditors to disclose information to the research team. Then SEC or the

eligible investors will be finalized on 19 December 2019.__________________________Remarks: 1.     Crowdfunding is a method of raising funds conducted by a crowdfunding service provider through a large

still increasing continuously for the 9-month period which equivalent to 6.61 percent and the sales via large retail shops such as Home Pro, Lotus, Big C was also increasing by 5 percent. 2. Cost of goods

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

rendered continuous support to Thai audit firms that were not affiliated with the Big-4 firms (“local firms”) and audited the financial statements of listed companies, to enhance their strength. In doing so

countries (Cambodia, Lao PDR, Myanmar, Vietnam), by set up a team to oversee business in these countries. Including picks the business partners among the Group to maintain the standard of products and