financial reports of listed companies The quality and reliability of listed companies’ financial reports play a pivotal role in supporting transparency and trustworthiness of the Thai capital market. To that
, being subject to legal action under the law governing supervision of capital market, or lacking trustworthiness as specified as prohibited characteristic in Group 1 under Clause 29; (2) having a record of
prohibited characteristics: (1) having deficiency in legal competency, being subject to legal action under the law governing supervision of capital market, or lacking trustworthiness as specified as prohibited
คุณสมบัติอื่น ได้แก่ ความถูกต้องแท้จริง (authenticity) ความรับผิด (accountability) การห้ามปฏิเสธความรับผิด (non-repudiation) และความน่าเชื่อถือ (reliability) ข้อ 3 เพื่อประโยชน์ในการปฏิบัติตามหลักเกณฑ์ที่
คุณสมบัติอื่น ได้แก่ ความถูกต้องแท้จริง (authenticity) ความรับผิด (accountability) การห้ามปฏิเสธความรับผิด (non-repudiation) และความน่าเช่ือถือ (reliability) ข้อ 3 เพื่อประโยชน์ในการปฏิบัติตามหลักเกณฑ์ทีก่ำ
operated by a third party. An auditor did not test the reliability of the report, even though it was used to assess the existence of consignment goods when he performed a test of detail in the substantive
monitor accuracy and reliability of financial report and internal control and internal audit system, as ensure that company performs in compliance with the laws and regulations. Q: In case audit committee
mechanism for supervising relevant service providers has also been established to create trustworthiness and increased security. 4 Rules and Regulations Key Points 5. Securities and Exchange Act (No. 6) B.E
capital market, or lacking trustworthiness as specified as prohibited characteristic in Group 1 under Clause 29; (2) having a record of being punished or legally proceeding against for management in the
the following factors: reliability of the mutual fund’s source of income, competitiveness and fluctuation of the business in which the fund invests, diversification of the fund’s investments