common deficiencies found during our inspections for this TSQC1 element. Performance evaluation and remuneration of audit partners If a firm leader is striving for high audit quality, the SEC expects the
Approval of Appraisal Company and Lead Appraiser Contributing [Asset Evaluation] for Capital Market Transaction
Thai Listed companies step forward in raising standard and reliability of the ASEAN region by promoting good corporate governance practices at international level, as such creating recognition of the
reliability of financial reporting by selecting suitable accounting policies and implementing effective internal control systems. In other words, they are the first line of defense in financial reporting. Next
relative to performance evaluation, compensation, and promotion fail to recognise high quality work. Additionally, a lack of clear communication to all levels of the firm’s audit staff about the importance
optional. The external reviewer is encouraged to assess: 1. The relevance, materiality and reliability of selected KPIs. 2. The rationale and level of ambition of the proposed SPTs. 3. The relevance and
&C : Client acceptance and continuance HR : Human resources EP : Engagement performance MR : Monitoring The evaluation result in most of the ISQC elements clearly manifest the sequent development in