. • Data analytics is being seen mentioned increasingly in proposals to secure audit and non-audit engagements. Noted that big data was a key component in the awarding of certain large proposals. • May

performing a review of previous audit firms’ works (Kealey et al., 2007). These costs are higher, especially when there are a few large audit firms that can supply audits for them (Chu et al., 2018). Pros

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

usually adjusts tax account, while resources industry, with huge fixed assets balances and complexity of fixed assets, faces the adjustments on property, plant and equipment account. Services industry

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

themselves and with other parties, such as the IASB, the International Auditing and Assurance Standards Board (“IAASB”), the International Ethics Standards Board for Accountants (“IESBA”), and the Big 6

unfavorable condition of the Company’s traditional trade channel as the Company appointed a large-sized distributor for the channel since the first quarter of 2018 but later terminated the contract with the

the previous year due to an unfavorable condition of the Company’s traditional trade channel as the Company appointed a large-sized distributor for the channel since the first quarter of 2018 but later

same period of the previous year due to an unfavorable condition of the Company’s traditional trade channel as the Company appointed a large-sized distributor for the channel since the first quarter of 2

2014 firm-level and engagement-level reviews. In addition, the SEC hosted a panel discussion with the representatives from large and small audit firms on audit planning and risk assessments, aiming to