inspection cycle. The inspection result for the 3 cycle on the ‘relevant ethical requirements’ element expresses that most of the audit firms developed and improved by considering the findings and issues
audit firms and the auditors have improved significantly on the overall audit quality and on each element of their firm-level quality control systems, compared to the results from the first-cycle audit
· Forms 2 Does the firm have policies and procedures for the retention of firm’s documentation for a period of time sufficient to permit those performing monitoring and review procedures to evaluate the
the group audits could be improved. The auditor did not evaluate the reasonableness of the assumptions and the methods used for making significant accounting estimates such as allowance for doubtful
Million Baht or 31.3 of the total revenue, improved greatly 190.2 Million baht or 28.2%. The rise was primarily contributed by property business. The gross profit from property business in Q2 2017 was
standards and relevant regulations as well as being communicated to the personnel. Moreover, the inspection results of individual audit engagements in 2017 showed that the overall audit quality had improved
the same period of the year earlier and has gross profit margin of 31.89%. because the company has improved the structure within the organization. The company has administrative expenses of THB 3.56
without delay, and the processes and procedures shall be improved in line with the policy which has been changed; (4) report on the conformance of the information technology governance policy shall be