arising from a deceitful, fraudulent or dishonest act, or having an application for an offer for sale of newly issued securities rejected by the SEC Office on a suspicious ground related to disclosure of

Office on a suspicious ground related to disclosure of information to the public and such information was incomplete, contrary to facts, insufficient for making an investment decision, or misled investors

of newly issued securities rejected by the SEC Office on a suspicious ground related to disclosure of information to the public and such information was incomplete, contrary to facts, insufficient for

that “investment is risky, investors should consider the information prior to making an investment decisions” at a size not smaller than the general statements in the above-mentioned documents, which

continuing a relationship, which should be discontinued. 7 Does the firm have any particularly risky clients or risky industry (e.g. Finance and Securities, Banking, Insurance, Energy & Utilities, Mining

assurance that it is not continuing a relationship, which should be discontinued. 8 Does the firm have any particularly risky clients or risky industry? - Finance and Securities - Banking - Digital Assets

เป็น plain product ที่มีความเสี่ยงสูง (plain/risky product) ซึ่งก าหนดให้ sales process มีลักษณะเช่นเดียวกับ complex product (ดูรายละเอียดข้อ 3.1 หน้า 11-14 ของเอกสารฉบับนี้) ก. infrastructure fund และ

risky because the work offshored is still at a low level. 6. Audit risks related to developments in the audit firms and profession Auditor liability: ongoing legal cases are testing auditor liability; the

สร้างความแข็งแกร่งและยืดหยุ่นให้แก่ผู้ลงทุน โดยเทคโนโลยีอาจทำให้ผู้ลงทุนรายย่อยมีแนวโน้มที่จะรับความเสี่ยงจากการซื้อขายหลักทรัพย์ (take risky trading) ซึ่งส่วนหนึ่งอาจมาจากการที่ผู้ลงทุนไม่ได้รับข้อมูล

Activity_Report_62En INDEPENDENT AUDIT INSPECTION ACTIVITIES REPORT 2019 INDEPENDENT AUDIT INSPECTION ACTIVITIES REPORT 2019 Contents Executive Summary 02 42 45 19 30 04 08 14 Quality Assurance Review Panel Activities for Enhancing Financial Reporting Quality Summary of Audit Inspection Results B. Engagement-Level A. Firm-Level 38 Root Cause Analysis Framework and Focuses in 2019 Essential Statistics Auditing Landscape in Thailand Executive Summary The capital market plays an important role in d...