/ปีแรก 550 - 1,250 SGD/คน/ปีต่อ ๆ ไป ผันแปรตำม จ ำนวนลูกค้ำ เฉลี่ยปีละประมำณ 22,000 บำท/คน Audit firm 315 SGD/firm หรือประมำณ 8,000 บำท จ่ำยครั้ง เดียวตอน register ใหม่ Inspection fees 100 SGD /hour Big

Local firms 20 Firms 9% 37%54% (27 Auditors) 285 Thai auditors (104 Auditors) 3 Foreign auditors 1 International firm International firms 5 Firms Big 4 firms 4 Firms At the end of 2020, there were 288

statements, joint-operation and share based payment, for example. 07 Summary Audit Inspection Results A. Firm Level Big-4 firms International firms Local firms Total 4 4 19 27 111 14 72 197 Category of audit

ยอมรับ (international reputation accounting firm) ผูสอบบัญชีในมาเลเซีย / international accounting firm ผูสอบบัญชีในเกาหลี / BIG 4 • ผูประเมินมูลคาทรัพยสิน ตาม home exchange N/A N/A ตาม home exchange N

. • 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

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

AQIs ) 1 % 2564 2563 1 (Leadership Responsibilities for Quality within the Firm) ( ) (1) 2 (Relevant Ethical Requirements) ( ) (3) 3 (Acceptance and Continuance of Client Relationships and Specific

2562 1 (Leadership Responsibilities for Quality within the Firm) ( ) (2) 2 (Relevant Ethical Requirements) ( ) ( ) 3 (Acceptance and Continuance of Client Relationships and Specific Engagements) (1) (3

worth noting that, in the regression analysis that we have reported so far, the effect of firm size on corporate culture is not significant. This is particularly surprising as large firms are probably

Hour Staff (Non big-4) Figure 6 Number of training hours for staff in each level - 18 - Summary of Audit Inspection Results A. Firm Level Promoting and supporting its auditors to excel at performing