: Improve auditor independence (Imhoff, 2003) and the quality of financial reporting (Blouin et al., 2007). Literature review- Audit firm reputation and audit firm change From the United States regarding
reflects a strong new base line of net profit of the Company. Cash Collection was 708 million Baht, increased 37.3% from the same period last year. This was slightly decline from Q4/2018 due to the
as practitioner members. To maintain the independence of the QARP and their opinions, the SEC requires that the number of the attending non-practitioner members in each session be greater than the
audit firms usually belong to a group of firms or a large network firm, which could lead to situations where the auditors’ independence could have been impaired had the firm leaders not been cognizant of
requirements, as evidenced by a number of issues raised during the first cycle inspections having been resolved. For instance, audit firms have seriously adopted measures to improve and ensure their independence
Governance Attributes Board Committee Characteristics 1) Board Size 2) Board Independence 3) Board Duality 4) Board Meeting Audit Committee Characteristics 1) Audit Committee Size 2) Audit Committee Expertise
• The Company’s Net Profit continues to grow and remark as a highest net profit for 6 th quarterly consecutively since 2017. • The Company’s Cash Collection in Q2/2019 equal to 706 million baht, increased
to Equity Shareholders was 116.1 million Baht, increased 58.4% from the same period last year. Cash Collection was 514 million Baht, increased 59.1% from the same period last year. The Company was
conduct. 2 The company should specify anti-corruption measures suitable to the risk profile of the company. 2. The board of directors demonstrates independence from the management and exercises oversight of
interest that did occur. Example 4 : The confirmations of independence and written conflict of interest declarations did not cover staff’s family and did not provide guidance to staff through examples of