Mr. Vijchu Chantatub During 24 - 29 October 2018 and 13 November 2018, Mr. Vijchu Chantatub as a private fund manager, managed a private fund without honesty and care to preserve the interests of the
Board by failing to perform its duties with due care and preserve the interest of the debenture holders as would reasonably be expected of similar professionals. SEC Act S.46 Settlement Committee
Section 133 Securities and Exchange Act B.E. 2535 Section 133. The securities company shall manage a private fund with honesty and care to preserve the interests of the person who has authorized the
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
securities Private Placement General approval / no duty to disclose information Public Offering Require approval / disclosure of information Impact and mechanisms to preserve the right of stakeholders
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