further ensure that management of investment money would be for the best interest of investors by introducing an oversight mechanism, either for independent body or person, to undertake the supervisory role

. In the case of Surasak, the evidence presented a ground to believe that he had known of the facts concerning such joint venture by virtue of his position as an audit committee member and independent

Independent Audit Regulator (IFIAR) ซึ่งเป็นองค์กรความร่วมมือระหว่างประเทศที่จัดตั้งขึ้นเพื่อส่งเสริมความร่วมมือระหว่างหน่วยงานอิสระที่ทำหน้าที่กำกับดูแลผู้สอบบัญชี และเป็นสมาชิกของ ASEAN Audit Regulators Group

ขององค์กรความร่วมมือระหว่างประเทศด้านการกำกับดูแลผู้สอบบัญชีและสำนักงานสอบบัญชี (International Forum of Independent Audit Regulators: IFIAR)? พัฒนาการด้านกฎเกณฑ์ ผลการตรวจสอบ และกรณีศึกษาในแต่ละประเทศ

staff at the present time and in the future. The price of such land to be purchased is lower than the market price as appraised by an independent appraiser, namely, Fanix Appraisal Company Limited (an

, appraisal market value by independent agency, the selling price is appropriated. Buyer is responsible for the selling commission. The proceeds from the sale can be used to improve working capital, to increase

. Yuenyong Opakul Director 4) Mr. Kamoldist Smuthkochorn Director 5) Mr. Romtham Setthasit Director 6) Mrs. Saowanee Kamolbutr Chairman of Audit Committee / Independent Director 7) Mr. Kanit Patsaman Member of

Kovilaikool, the Chairman and Independent Director and Ms. Potjanee Thanavaranit, Independent Director and Audit Committee Member as the Audit Committee Member of Thai Beverage Public Company Limited expressed

Scorecard 2013/2014.Moreover, the SEC has put a lot of efforts to uplift audit quality which has gain international recognition. This has been evidenced by International Forum of Independent Audit Regulator

International Forum of Independent Audit Regulator or IFIAR?s acceptance as a member showing that the SEC is independent from the professionals and auditor supervision in line with international practices. In