and indebtedness (distinguishing between guaranteed and unguaranteed, and secured and unsecured, indebtedness) as of a date no earlier than 60 days prior to the date of lodgment or submission of the

Oil that has successively plummeted prior to the enforcement of the usage of the bunker oil with Sulphur content not exceeding 0 . 5% by International Maritime Organization (IMO) which will start on the

level seen in the previous quarter, resulting in a decrease in the cost to income ratio from the prior quarter to 42.52 percent. KBank has set aside higher allowance for impairment loss on loans from the

investors as follows: “Prior to making an investment decision, investors should carefully exercise their own judgment when considering detailed information relating to the issuer and the terms of the

client with comparable size and complexity although it is reasonable to expect that more hours would be required for new engagements due to lacks of prior knowledge and familiarity. The unfamiliarity means

deficiencies in those elements. - Conduct proper resource planning prior to accepting the engagement to ensure that the human resource to deliver quality audit would suffice. - The firm’s leaders constantly

. KBank has in place measures to control risks across all processes, from the stage prior to connectivity, during connectivity, and through to the process end. We have assessed the respective credibility

Economics from Keio University, Japan and a Ph.D. in the same field from Washington University, USA. She was Deputy Governor of the central bank prior to her appointment as the Governor. C O R P O R A T E R E

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...

from the impact, reflecting fundamental confidence on the part of the investors. Overall, the SET made a strong advance as the SET index climbed from 269 at the end of 2000 to 342 just prior to September