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...
ผู้ลงทุนเสียงข้างน้อย (Protecting Minority Shareholder) ก.ล.ต. ได้มีบทบาทในการเข้าร่วมในการปรับปรุงและผลักดันมาตรการต่าง ๆ ในด้านการคุ้มครองผู้ลงทุนเสียงข้างน้อย และในการประเมินในครั้งนี้ผลการจัด
benefits of members, investors or persons involved with the derivatives exchange, and at least one person of which shall be an investor or a person capable of protecting the benefits of investors, and at
safeguarding and preventing against damage and fraud as well as procedures to ensure the accuracy and reliability of its financial statements which shall be audited by the Office of the Auditor General of
given more responsibilities in protecting investors’ rights to investment advice and quality information in the form of financial statements or otherwise. For example, listed companies must comply with
1 Operation Control Clause 4. Securities company shall have an effective internal control system, risk management system, and a system protecting conflict of interest and shall prescribe rule and
4. Securities company shall have an effective internal control system, risk management system, and a system protecting conflict of interest and shall prescribe rule and procedure of such systems in
, risk management system, and a system protecting conflict of interest and shall prescribe rule and procedure of such systems in written with an approval of Board or Executive Board of securities company
supported by reasonable information used as factors of estimation in each condition; appended with risk issues that may arise in each condition of estimation. ensuring an inclusion of opinions and analyses of
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