improvements on quality controls of audit firms with only few exceptions where the remedies of some deficiencies are unavoidably time-consuming due to the need to adjust the firms’ audit manuals and staff
) EY 4 EY EY AQI 3 EY (3:1) 6:1) EY senior manager manager EY staff turnover 27.33%) (20.31%) EY EY career path) succession plan) EY 3.5 (Engagement Performance) EY engagement partner ) EY 2 engagement
Environmental-Social-Governance (ESG) policy serves as an overlay to the Plan, and is applied across all asset classes. The Plan is updated through internal staff analysis and recommendations to our Board. Our
and administrative expenses increased by Baht 2.12 million or 2.59% the main reasons are the expenses incurred from the expansion of subsidiaries, staff cost and expenses of hospital quality improvement
2. * KPMG 2564 Big 4 (partner) 23 24 4 4 * / professional skepticism 11 3. * KPMG 2563 - 2564 Big 4 15.60% 20.31% * / AQIs 4. * KPMG 2564 Big 4 (staff/ partner ratio) 17 : 1 25 : 1 (staff/ manager
quality in these areas. The root cause analysis on some audit firms’ continual lack of the ability to fully remediate their deficiencies revealed a scarcity of experienced and competent staff to assume
increased from the previous year by 61.36 million baht or 16.85%, as a result of increasing staff to cope with increasing services demand. And the company have to increase the reserve of employee benefit
expansion of subsidiaries, staff cost and expenses of hospital quality improvement. Please be informed accordingly. Sincerely yours, (Mr Pongpat Patanavanich) Managing Director
7.25 % from the same period of last year. This is result from decreasing in normal administrative expense such as decreasing in staff cost. 4. Finance cost was Baht 11.19 million; increase Baht 3.80
increasing staff to cope with increasing services demand. And the company have to increase the reserve of employee benefit by 4.03 million Baht. This is in line with the new Labor Protection Act, in which