. Meanwhile, the private sector remained slow down the investment because there was worry about political stability after the election. Household sector paid more attention on spending because there were still
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
of high fraud risk areas, group audits, procedures addressing going concern issues, and professional skepticism Inadequate documentation of audit works Insufficient supervision in certain high-risk
Securities and Exchange Commission 10,13-16 The GPF Witthayu Building 93/1 Wireless Road, Lumpini, Pathumwan, Bangkok 10330. Tel: 0-2695-9999, 0-2263-6499 Fax: 0-2256-7711 www.sec.or.th. Securities and Exchange Commission Independent Audit Inspection Activities Report Independent Audit Inspection Activities Report for the 1st Cycle 1 October 2010 - 31 December 2012 Introduction Quality Assurance Review Panel (“QARP”) First step with confidence Activities for audit quality enhancement Summary of...
ปฏิบัติงานสอบบัญชีในระดับผู้ควบคุมและสอบทาน งานที่ยาวนาน ทำให้สมาชิกอาวุโสมีวิจารณญาณในการสังเกตและสงสัยเยี่ยงผู้ประกอบวิชาชีพ (professional skepticism) ในระดับที่สูง ดังนั้น หากสมาชิกอาวุโสมีส่วนร่วมในงาน
declined 615,200. The data consumption continued to accelerate with blended VOU rising to 4GB/data sub/month driven by 4G. HD video streaming has become popular while data plans were designed to be worry
, driven by growing popularity of video streaming, worry-free data packages, and increasing 4G device penetration (42%). As a result, non-voice revenue expanded to 60% of service revenue (excluding IC
service, emphasizing on convenience, simplicity, and worry-free to use mobile data. Competition in fixed broadband has been heightened by the incumbents. Although an average industry ARPU remained in a
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