, demonstrating growth in leaps and bounds.The corporate governance assessment of Thai listed companies under the 2014 ASEAN CG Scorecard program shows that Thai companies continue to be regional leaders on CG
days (within 14 August 2018) to continue their businesses until an order to cease their businesses is given.As of 14 August 2018, these seven existing businesses seeking operating licenses, in line
uncertainty concerning entity’s ability to continue as a going concern (paragraph........); ( 5.2 An uncertainty relating to the future outcome of exceptional litigation or regulatory action (paragraph
........). 5. Have emphasis of matter paragraphs resulting from (can choose more than one): ฆ 5.1 An uncertainty concerning entity’s ability to continue as a going concern (paragraph........); ฆ 5.2 An
their continue concern on loan portfolio quality. Although the deterioration in credit quality affected profitability, but Thai commercial banking system’s remained sound as banks continued to closely
commercial bank lending increased from the previous quarter and showed sign of improvement in line with the economic condition. However, commercial banks remained cautious in lending as their continue concern
rectification to ensure that their quality control system and their auditors’ practice will be efficient and effective. Looking ahead to 2017, the SEC will continue to implement the framework for creating and
engagement performance and audit quality. For future plans, the SEC will continue to carry out the initiatives to strengthen the capability of all stakeholders. In 2020, a focus will be on proactive increase
, audits of revenue recognition based on the percentage of completion method, and assessments of the appropriateness of management’s use of going concern assumption. Our root cause analysis has revealed that
of audit firms has been an ongoing challenge, as a result of high turnover rates, coupling with low interests in this profession. With this concern in mind, the SEC and the Association of Chartered