firms and the audit work quality of listed companies.Senior Assistant Secretary-General Prakid Punyashthiti said: ?The overall results of the second-cycle inspection show continued improvement in the work

their respective roles, in accordance with the Sustainable Development Goals (SDGs) of the United Nations and the National Strategy for improvement of quality of life based on green growth. The

were results of declining in modern trade market and HORECA (Hotel, restaurant, catering). While traditional trade presented improvement comparing to Q3/2016. ● The company presented net profit in Q3

1 2Q19 MD&A Advanced Info Service Plc. Executive Summary Competition in mobile saw an improvement In 2Q19 the price competition in mobile industry had improved with fixed speed unlimited data pricing

gathering related documents and evidence for auditor. Considering that financial statements provide investors and shareholders with vital information for making investment decision and monitoring listed

market personnel including new types of capital market personnel required to obtain the SEC?s approval due to their vital responsibilities having high impact on the clients. The approval will be applicable

Analysis...................42 Framework and Focuses in 2017...................44 Essential Statistics...................47 Executive Summary The quality of financial reporting plays a vital role in promoting

. The SEC also encouraged audit firms to prepare for compliance with the International Standard on Quality Management 1 to drive the improvement of the quality control system of audit firms in the capital

was Bt33,962mn, increasing 2. 5% YoY and 0. 8% QoQ, against the mid- single digit growth FY19 guidance. EBITDA stood at Bt18,906mn, flat YoY but increasing 4.6% QoQ following revenue improvement and

firms demonstrated an improvement vis-à-vis the results from the previous inspection cycle. Such improvement was undoubtedly enabled by the formulation of audit firms’ root cause analysis process and