Approval of Appraisal Company and Lead Appraiser Contributing [Asset Evaluation] for Capital Market Transaction
three inspection cycles 09 Figure 7: Percentage of audit firms categorized by the evaluation result of each element in the ISQC1 Remark: The 3rd cycle inspection result comprises 13 audit firms Figure 8
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
, nevertheless, make an opt-in request to do the suitability test for evaluation of their portfolio investments and transactions. The revised regulations will be effective as from April 1, 2014 (for details of the
Accountancy, Chulalongkorn University • Diploma in Auditing, Chulalongkorn University • Certified Public Accountant 05 Mr. Prasan Chuaphanich Positions: • Expert Member, Audit and Evaluation of Public Sector
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