financial ratios. In the case of the Company in an industry with specific ratios such as an average occupancy ratio (in case of hotel business), such ratios must be presented additionally. Information Quarter
).................................., the details of which shall be presented as follows: Client Name Industry Section Names of auditors Audit firm Network firm Signing on auditor’s report Engagement quality control Audit fee Non-audit
) “Industry Association Guidelines” means guidelines concerning risk management to prevent the use of securities business for money laundering and financing of terrorism issued by the Securities Industry
receive professional publications that keep its personnel abreast of changes in accounting and auditing and any client industry specific pronouncements? If no, how you keep current with changes? 14 Discuss
, sales and distribution channels. In case of export, specify the domestic/export sales ratio, the markets or the groups of export markets for such major products or services; (b) Describe the industry
channels. In case of export, specify the domestic/export sales ratio, the export markets or the group of export markets for such major products or services; (b) Describe the industry competition during the
: · communications with existing or previous professional accountants; · inquiry of personnel/third parties such as bankers, legal counsel and industry peers; · background searches. And do the considerations include
the standard and code of ethics by promoting compliance culture to strengthen confidence of client and the industry. Guidelines 1. The management should arrange to have strategic plan, policy and
เพราะผู้สอบบัญชีทุกรายต้องตรวจสอบรายการทางบัญชีและการจัดทำงบการเงินให้เป็นไปตามมาตรฐานการบัญชี และทำงานตามมาตรฐานการสอบบัญชี ที่สภาวิชาชีพและ regulator แต่ละ Industry กำหนดอยู่แล้ว เนื่องจากการจัดตั้ง
the details of listed companies you have been involved with in the latest year No. Name of entities Industry Your responsibility (Siging Partner/Engagement Partner/EQCR 5. Declaration I hereby declare