Audit quality is fundamental to maintaining public trust and is the key measure on which our professional reputation stands. Through our continuous effort and unwavering commitment to upholding the highest ethical and professional standards, we hope that this report serves as a testament to ensure we are a trustworthy and insightful partner for all audit and assurance requirements.
Quality and trust are fundamental principles that guide how we work and how we serve the public interest. KPMG in Thailand’s Transparency Report explains how these principles are translated into practice through the systems, governance and practices that support the delivery of audit and assurance services.
At the center of our approach is a System of Quality Management (SoQM), aligned with International Standard on Quality Management (ISQM 1) and KPMG’s Global Quality Framework. The SoQM brings together leadership and governance, ethical requirements, engagement performance, resource management and monitoring activities into a single, integrated approach designed to support the consistent performance of quality engagements. Through this framework, quality considerations are embedded across planning, execution and service delivery, with monitoring and remediation activities informing continuous improvement throughout the engagement lifecycle.
The effectiveness of this system depends on the people who operate it. People and professional judgement are central to delivering quality. To support this, we invest in continuous learning, technical development and coaching to enable the exercise of judgement in an environment of evolving risk, regulatory expectations and business complexity. Established consultation and collaboration arrangements further support informed decision-making and consistency in execution.
Technology also plays an important role in enhancing how we work. Digital platforms, data analytics and AI-enabled capabilities support risk assessment, insights and consistency in deliverables. When applied responsibly, technology is intended to support professional judgement while preserving human oversight and professional skepticism that remain critical to audit quality.
Underpinning these elements are professional ethics, independence and accountability, which form the foundation of how we operate. These principles are reinforced through ongoing monitoring, inspection and root-cause analysis, with insights used to enhance processes across KPMG in Thailand.
This Transparency Report reflects how we uphold quality, operate in the public interest and continue to build trust as the audit profession continues to evolve.
