raise independence issues. (Non-audit service) 3. High Risk Industries Resource, extractive, mining, oil and gas industries : • The current issue is not necessarily going concern but the issue is more
2564 2 2565 2564 - 6 20 25 26 2565 1 2565 2 2565 1. 2. 2 3. 2 4. 6 5. 7 6. 3 - 9 Audit Quality Indicators AQIs sasipim Typewriter (ไม่เปิดเผย) 4 KPMG KPMG KPMG tone at the top KPMG KPMG KPMG KPMG
2563 - 2564 24 2565 2563 - 2564 8 16 2563 1 - 19 2564 23 2564 24 2565 1. 2. 2 3. 3 4. 6 5. 7 6. 3 8 sasipim Typewriter (ไม่เปิดเผย) EY ) 2563 2564 EY EY EY EY EY EY tone at the top 1 % 2563 - 2564
Financial instruments Impairment- Investment Investment property Inventories-Real estate development cost Inventories Common KAMs 5 Top 5 KAMs by Industry No. of companies No. of KAMs 31% การรับรูร้ายได
, stronger protection for shareholder rights, whistle blower protection, and provisions to increase the independence and professionalism of the Securities and Exchange Commission (SEC). The SEC has also
encouraged top management to provide adequate resources for this function by highlighting its significance on the overall quality of the companies’ financial information. Similar to the above necessities for
consideration from all aspects before concluding the inspection results. The QARP composes of 6 non-practitioner members and 3 practitioner members. To retain the independence of the QARP and their opinions, the
Au di t In sp ec ti on A ct iv it ie s Re po rt 1 J an ua ry 2 01 3 - 31 D ec em be r 20 13 15 Leaders of an audit firm are in a crucial position to set the tone at the top as they could set an example
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
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