Publication Document - WOW FACTOR PUBLIC COMPANY LIMITED : W สำนักงานคณะกรรมการกำกับหลักทรัพย์และตลาดหลักทรัพย์ Printed on 01 April 2022 19:06 Publication Document Please enter search criteria

Publication Document - WOW FACTOR PUBLIC COMPANY LIMITED : W สำนักงานคณะกรรมการกำกับหลักทรัพย์และตลาดหลักทรัพย์ Printed on 01 April 2022 18:58 Publication Document Please enter search criteria

findings raised by the SEC, which ultimately lead to the improvement of audit firms’ quality. Figure 6: The weighted average score by total market capitalization of each element in the ISQC1, compared among

(2019-2021), the SEC stepped up the inspection on each element to conform with today's changing contexts. More in-depth inspections on the areas containing risks to audit quality and sustainability of

Of Details WOW FACTOR PUBLIC COMPANY LIMITED 2021   Company Year 31/12/2021 WOW FACTOR PUBLIC COMPANY LIMITED 2021   Consolidated Year 31/12/2021 WOW FACTOR PUBLIC COMPANY LIMITED 2021 Reviewed Company

07 Contents Executive Summary The capital market is a fundamental component in driving Thailand’s economy toward secure and sustainable growth. Supporting and developing the Thai capital market with

’ and audit firms’ regulatory frameworks Audit firm’s quality control system serves as a crit ical component to the quality of auditor ’s engagement performance, which will result in the reliable

A. RAP and Audit methodology A.0 Risk Assessment Process for Engagement Performance element: Firm's Reference /Guidance Notes Description 1 What are the quality risks in Engagement Performance

above is the main factor of the losses recorded. 58.7% drop in Total Industry Production (“TIP”) in Thailand for the period of May – July 2020 as compared with the same period in 2019 causing the Thailand

implementation of the G20/OECD Principles in G20 and OECD countries, and beyond, thus contributing to better corporate governance as a key element of trust and confidence of our citizens in companies and markets