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...
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potential. The likelihood of a particular transport mode being certified should not in any way be interpreted as a judgment that it represents a superior mitigation option on cost-effectiveness or any other
reported earnings distribution around three earnings benchmarks: zero earnings, previous period’s earnings, and analyst consensus earnings forecasts. This phenomenon can also be interpreted as prima facie
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