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
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
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
allocation and resulting goodwill. Post-IPO losses: in one jurisdiction, a good amount of attention is being placed on investment bankers and auditors when companies suffer losses after IPOs. Big data / data
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
uncertainty concerning entity’s ability to continue as a going concern (paragraph........); ( 5.2 An uncertainty relating to the future outcome of exceptional litigation or regulatory action (paragraph
uncertainty relating to the future outcome of exceptional litigation or regulatory action (paragraph........); ฆ 5.3 A major catastrophe that has had, or continues to have, a significant effect on the entity’s
apply) ( 5.1 Using of going concern assumption appropriate but a material uncertainty exists (paragraph number.......) ( 5.2 An uncertainty relating to the future outcome of exceptional litigation or
of liabilities in the application for business rehabilitation. The special audit must be conducted by an auditor from any of the Big Four audit firms, and the results of which must be reported to the
Kuala Lumpur, 22 February 2017 ? Four ASEAN audit regulators and Big-Four audit firms in the region have collectively agreed on a measurable goal to improve audit quality. This initiative was