under Chapter 1 and prohibited characteristics under Chapter 3; (b) stipulating or adopting standards and ethics regarding appraisal profession which are reliable and having mechanism to improve such

profession. The audit profession includes, for example: audit firms, professional bodies and bodies or entities associated with the audit profession. Indicators of independence from the profession include: - A

nationwide to demonstrate opportunities and attractiveness of the accounting profession. Moreover, the SEC worked closely with the TFAC by delegating representatives to participate in various committees and

significantly increased thanks to the audit firms’ devoted allocation of resources to develop quality control system, enhance quality of human resources, and invest in audit supporting technology to improve both

6. Audit risks related to developments in the audit firms and profession Tone at the Top / Culture • Potential causes behind lack of improvement in level of inspection findings: fee pressures

Phusitphoykai 04 Activities for Enhancing Audit Quality In our continued efforts to improve the quality of financial reporting of the listed companies in the Stock Exchange of Thailand (SET), the SEC, in

related to the profession. The qualifications will be considered from the personnel’s: □(2.1) First name, last name, and education; □(2.2) Work experiences, given with specific information regarding work

occupation or business is classified by anti-money laundering authority as high risk business/ profession; (7) a client who is categorized as higher-risk categories by the anti-money laundering authorities or

client whose occupation or business is classified by anti-money laundering authority as high risk business/ profession; (7) a client who is categorized as higher-risk categories by the anti-money

for review. We also roll out various projects to support the quality development from within the firms, e.g., workshops on in-depth analysis of the root causes of deficiencies and how to improve the