District, Songkla Province. Mr. Bhusana and Mr. Marupong signed in acceptance of the complete construction and approved the full payment by IEC even though the construction was in breach of the contract
INDEPENDENT AUDIT INSPECTION ACTIVITIES REPORT 2020 SECURITIES AND EXCHANGE COMMISSION, THAILAND Contents Executive Summary 01 04 08 15 28 58 62 70 47 Quality Assurance Review Panel Activities for Enhancing Financial Reporting Quality Summary of Audit Inspection Results A. Firm-Level B. Engagement-Level Root Cause Analysis Framework and Focuses in 2021 Essential Statistics Auditing Landscape in Thailand Executive Summary Over the past year, the Thai capital market experienced tremendous volatili...
procedure for providing services by considering the following matters: (a) disclosure of accurate, complete, necessary and sufficient information in order for the service user to choose a service or make an
rules: (1) having a procedure for providing services by considering the following matters: (a) disclosure of accurate, complete, necessary and sufficient information in order for the service user to
Examination not required but must complete a full course or a refresher course for renewal of approval. 6 Examination not required but must complete a full course or a refresher course for renewal of approval
Summary of inspection results A. Firm level The SEC achieved its goal to complete audit quality inspections for all audit firms, totalling 26 firms in 2012. This outcome indicates most of firms attentively
Baht 8.91 million, decrease Baht 11.53 million or decrease 129.37% , due to sale on obsolete machine cause to revert allowance for decline value which was previously recorded as a loss from impairment on
% over the same period as last year. The increase in the overall gross profit margin was mainly driven by the Baht 73.39 million reversal of provision for obsolete and slow- moving inventory which was a