information, the SEC relies on its vigorous audit inspection system to provide regular oversights on the works of the auditors. After the effective date of the SEC Notification on the Approval of Auditors in
including the work-from-home cooperation, the SEC adopted a remote approach for inspection of audit firms’ quality control systems, which enabled the SEC to maintain a regular inspection of such systems. In
inappropriate exercising of professional skepticism. Our preliminary root cause analysis showed that each audit firm’s observations arose from different causes. For example, the absence of significant topics in
, the SEC implements the procedures for increasing the quality of their work on a continuing basis. This includes regular inspection of audit firms’ quality control system and random inspection of
reasonable regulations. Beside regular communication with the preparers regarding the importance of quality financial reporting, the SEC cooperates with the Stock Exchange of Thailand in promulgating the
through the training sessions, seminars, and issuances of practical guidance to relevant stakeholders, the SEC emphasized the meetings with audit firms in the capital market together with regular exchanges
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
% * / )*100 Signing Partner Engagement Partner EQCR 2 9 AQIs 2. * EY 2563 - 2564 Big 4 (partner) 27 24 5 4 * / professional skepticism 10 3. * EY 2563 - 2564 Big 4 27.33% 20.31% * / AQIs 4. * EY 2564 Big 4
Company Limited "VNG" and subsidiaries hereby agreed to disclose the related transactions relating to regular business practice and supporting to regular business practice of related companies as following
Company Limited "VNG" and subsidiaries hereby agreed to disclose the related transactions relating to regular business practice and supporting to regular business practice of related companies as following