The Securities and Exchange Commission (SEC), represented by the Capital Market Education Department, in collaboration with the Fiscal Policy Office (FPO), the Deposit Protection Agency (DPA), and the Bank of Thailand (BOT), organized financial and investment lectures for the public under the topic, “Protecting Thai Finances in the Digital Era.” The event aimed to enhance public awareness on financial management, investment strategies, and investment scams for approximately 120 government offici...
assets might be impaired. However, at the end of the third quarter, HTX did not appraise values of those assets to compare with their book values in accordance with the Thai Accounting Standard No. 36 on
29.39 KPMG 3 3 1 (Leadership Responsibilities for Quality within the Firm) KPMG 3 KPMG KPMG KPMG KPMG 3 2 (Relevant Ethical Requirements) KPMG Public Interest Entities signing partner engagement partner
due to the limitation on auditing by the company?s executives on the matters concerning the company and its subsidiaries? failures to appraise the fair value of land, constructions and equipments. In
investors to carefully and prudently study the information from the complete version of summarized significant features of securities (Fact Sheet) to clearly understand the product and appraise own risk
) EY 4 EY EY AQI 3 EY (3:1) 6:1) EY senior manager manager EY staff turnover 27.33%) (20.31%) EY EY career path) succession plan) EY 3.5 (Engagement Performance) EY engagement partner ) EY 2 engagement
ภาคผนวก 1. ค านิยาม 1.1 ผู้สอบบัญชีหลัก (“key audit partner”) หมายความว่า ผู้สอบบัญชี ที่รับผิดชอบงาน ผู้สอบทานการควบคุมคุณภาพงาน หรือผู้สอบบัญชีอื่นในกลุ่มผู้ปฏิบัติงาน ซึ่งเป็นผู้ตัดสินใจหลักหรือ
AQIs AQIs AQIs AQIs AQIs AQIs AQIs 2564 - 2565 AQIs - 1. * 2564 Non-Big 4 Local firms1 International firms2 (partner)3 166 - 577 5.11% - 6.39% 4.21% - 13.72% EQCR) 68 - 364 2.09% - 4.03% 1.71% - 4.20% 1
the company and its subsidiaries? failures to appraise the fair value of fixed assets in order to determine their realization value as well as the auditor?s dissatisfaction by means of other audit