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...
services. In the first quarter of this year, sales volume of dialysis solution continued to increase due to the successful from opening market to new customers at the end of . KT Medical Services Co., Ltd
GSTEL, as a result, GSTEL is able to repay the loan as normal but due to GSTEL’s situation of seeking funds from external source has not yet been successful, GSTEL has enquired to extend the loan tenor to
management PAGE 6 and cleaning services which was in line with the increase of successful ownership transfers completed developments and including incomes from deposits (of sold units) due to an increase of
million or 23% from Q1/2020 mainly due to successful control of employee- related expenses according to the cost reduction measures. • Admin expenses to total revenue in Q1/2021 was 18.2%, improved by 1.3
) Public 2 Company Limited has contributed to the operation aspect of this joint venture that will lead to successful business expansion in the future. Summary of Consolidated Financial Results 1. Operating
successful implementation of policies and strategic plans and compliance with international standards. International Organization of Securities Commissions (IOSCO) ASEAN Capital Markets Forum (ACMF
, sustainability outcomes or public disclosure 7 Key components of an engagement process Key elements of a successful engagement strategy: ▪ Research & preparation ▪ Understand cultural differences & corporate
consideration from all aspects before concluding the inspection results. The QARP composes of 6 non-practitioner members and 3 practitioner members. To retain the independence of the QARP and their opinions, the
Engagement................................................................................................................. 4 Laying the Foundation for Successful Engagement