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
in world oil prices, resulting in a sharp drop in commodity prices this causes a lot of price competition. Yours Sincerely, Ms. Piyanan Suwannaphasri Assistant Managing Director Authorized to sign
fallen by THB 34.73 million, which has led 2nd quarter company’s net profit to fall to THB 0.69 million, a decrease of THB 16.05 million (96.2%). The main factors causing a sharp fall in underwriting
while expenses had grown, as a result; a huge drop in 6 months period by 137%. Profit (Loss) before tax: A sharp drop of 174% in 2Q19 comparing to 2Q18, while 6 months recorded a 91% less than the same
months recorded a sharp increase by 573% from the same period of last year which was directly affected by a decrease in shares of loss and a lower of total expenses. Net Profit (Loss): EASON reported a net
despite a sharp increase in LME zinc price. The USD zinc price increased by 23% from 2,781USD/ton in Q1 2017 to 3,422USD/ton in Q1 2018. Thai Baht appreciated against the US dollar by 10% from 35.29 THB/USD
44.19 million or 99.93%, which was in line with the sharp increase in revenues from sales in this period. Gross profit margin in Q2/2018 was 62.21%, a slight decrease by 0.61% year-on-year. The decline in
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