firms and the audit work quality of listed companies.Senior Assistant Secretary-General Prakid Punyashthiti said: ?The overall results of the second-cycle inspection show continued improvement in the work

The Ethical Standards Committee requires that state agencies formulate a code of ethics in accordance with the ethical standards specified under the Ethical Standards Act B.E. 2562 (2019). The

firms have established policies, procedures and staff manual in compliance with the codes of professional ethics. However, inspection systems need improvement to ensure audit staff strictly complies with

websites was at 84.53, up sharply from 75.39 in 2013.  Scores in each and every area showed improvement, particularly in Role of Stakeholders and Board Responsibilities which surged 31% and 25% respectively

, social and environmental responsibility, including “human rights and equality”, in which businesses in the capital market have showed continuous improvement. The practice is in accordance with the

results on the quality control system, especially the risks associated with the non-compliance with the policies, procedures, standards on auditing, the Code of Ethics for Professional Accountants, and the

“Network Firm” in this document has the same meaning as defined in the Code of Ethics for Professional Accountants which refers to businesses affiliated to Audit Firm that (a) have the intention to cooperate

สนองต่อการไม่ปฏิบัติตามกฎหมายและข้อบังคับ โดยที่ International Ethics Standards Board for Accountants (“IESBA”) ได้กำหนดเรื่องการตอบสนองต่อการไม่ปฏิบัติตามกฎหมายและข้อ

audit quality, training sessions on how to remedy the recurring deficiencies identified in several audit firms. Such efforts to develop audit 02 quality have evidently paid off with the improvement of the