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...
reasonable employees’ performance evaluation system will contribute to more effective human resources management system, leading to the ability to retain high potential staffs in the long term. 19 The SEC has
market confidence and business integrity, which in turn is essential for companies that need access to equity capital for long term investment. Access to equity capital is particularly important for future
, competent, and potential staff with the firm in a long term; the continuous revision of quality control manual and audit manual so that auditors are able to perform engagement as required by the professional
June 30, 2017). After computation of the foregoing with the transaction size of the Company’s other acquisition transactions within the past 6 months, i.e. the investment in the long-term lease of an
of exchange and debentures used as a source of funds for the Carnival Magic project, which is the use of short and medium term funds to invest in long term projects that are capable of generating
Company’s other acquisition transactions within the past six months, i.e. the investment in the long-term lease of an office building in London, the United Kingdom, which was approved by the Board of
Report a major accomplishment. The OECD is grateful to the Japanese government for their long-standing support and partnership. Thank you also to the Asian Development Bank and the International Finance
legally qualified, to take part in the management and administration of the Company. Therefore, it is an investment with the intention to hold the shares of the Company in a long run, rather than to