2. * KPMG 2564 Big 4 (partner) 23 24 4 4 * / professional skepticism 11 3. * KPMG 2563 - 2564 Big 4 15.60% 20.31% * / AQIs 4. * KPMG 2564 Big 4 (staff/ partner ratio) 17 : 1 25 : 1 (staff/ manager
% * / )*100 Signing Partner Engagement Partner EQCR 2 9 AQIs 2. * EY 2563 - 2564 Big 4 (partner) 27 24 5 4 * / professional skepticism 10 3. * EY 2563 - 2564 Big 4 27.33% 20.31% * / AQIs 4. * EY 2564 Big 4
) LIMITED LGT SECURITIES (THAILAND) COMPANY LIMITED ASSET PLUS FUND MANAGEMENT COMPANY LIMITED ASCEND WEALTH COMPANY LIMITED I V GLOBAL SECURITIES PUBLIC COMPANY LIMITED INDUSTRIAL AND COMMERCIAL BANK OF
, Regional Director a.i., UN Women Regional Office for Asia and the Pacific, states that “We recognize that simply urging women to strive harder to ascend the corporate ladder on their own cannot bring
, Regional Director a.i., UN Women Regional Office for Asia and the Pacific, states that “We recognize that simply urging women to strive harder to ascend the corporate ladder on their own cannot bring about
of high fraud risk areas, group audits, procedures addressing going concern issues, and professional skepticism Inadequate documentation of audit works Insufficient supervision in certain high-risk
communicated to the group auditor? 6 How does the firm ensure that engagement teams exercise appropriate professional judgment and skepticism? 7 Does the Service Delivery Center perform audit procedures for the
skepticism ในการสอบบัญชี (การ สังเกตและสงสัยเยี่ยงผู้ประกอบวิชาชีพ) ซึ่งทำให้มั่นใจว่าการสอบบัญชีเป็นไปอย่างมีประสิทธิภาพเพ่ิมมากข้ึน รวมทั้งการปรับปรุงหลักเกณฑ์ต่าง ๆ เช่น การกำหนดจำนวนผู้สอบบัญชีในตลาดทุน
MANAGEMENT COMANY COMPANY LIMITED ASSET PLUS FUND MANAGEMENT COMPANY LIMITED ASCEND WEALTH COMPANY LIMITED I V GLOBAL SECURITIES PUBLIC COMPANY LIMITED INDUSTRIAL AND COMMERCIAL BANK OF CHINA (THAI) PUBLIC