, led to an overhaul in international auditor supervision. The SEC has witnessed a shift from a system of Self-Regulatory Organization (“SRO”) under a professional body to a more stringent regulatory
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
business restructuring decreased of Baht 204.45 million due to in 2016 the Group has restructured of the publishing and distribution of publications due to the shift of consumer trends. The Group has set up
quarter of 2016, the Group has restructured of the publishing and distribution of publications due to the shift of consumer behaviors. The Group has set up a provision for inventory obsolescence and written
policies influencing business conduct, a shift in the demographic structure towards aging society, and the growing business trends focusing on sustainability. Furthermore, continually low interest rates as a
financial sector towards the country’s shift to an environmentally sustainable future. • At the same time, this guide represents a huge opportunity for the growing numbers of individual and institutional
Practice Lead, GMO, said, “We are witnessing a fundamental shift in the way in which investors are integrating material ESG risks and opportunities, such as climate change, and diversity, into their
sustainable development. This shift in recognition of society, environment and corporate governance has been driven by the fact that no business could survive the collapse of society and thus, has to extend its