additional information and facilitate the SEC Office’s officials or assignees in conducting a site visit and inspection over the audit quality control system of the audit firm where I work for, for the benefit
due to inefficient internal control system with regard to the cost of sales and the inventory of 2014 and insufficient evidence to clarify decrease in the production yield. The AIE auditor also
and reliability of AIE internal control system. This subsequently caused AI auditor’s inability to express opinion on 2014 consolidated financial statements of AI for the same reason. Later, AIE
).Moreover, SEC is considering allowing asset management companies to organize meetings via electronic platforms, provided that there is a proper control system to ensure IT security for online meetings
include rule revisions to require SEC approved auditors work for audit firms having audit quality control system and inspections to ensure the quality assurance of audit firms? procedures both firm and
statement of equity change of the shareholders, and the annual cash flow statement 2015 due to inefficient internal control system with regard to the cost of sales and the inventory of 2014 and insufficient
’ meeting via electronic media, it is advisable to consider the use of reliable meeting control system in accordance with https://www.sec.or.th/EN/Pages/News_Detail.aspx?SECID=8059 SEC launches automated
English (United States) AuditorQualityAssuranceReview also a team of knowledgeable and competent engagement partner and audit staff working together under a reliable audit quality control system of the
custodian: (a) System for separating the private fund assets from the custodian’s assets, system for safe keeping of such assets, and internal control system to prevent the misuse of its client’s assets; (b