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...
which shall be opened for service at least throughout the working hours of the intermediary . (2) promote or disseminate information on the arrangement under subclause (1) to clients; (3) visibly reveal
service at least throughout the working hours of the intermediary. (2) promote or disseminate information on the arrangement under subclause (1) to clients; (3) visibly reveal the redemption prices; (4
Introduction Good corporate governance (CG) is an essential characteristic of listed companies. Having good CG means that the company has efficient, transparent, and auditable management systems that create
previous year, board and committee performance. Principle 3.3 The board should ensure that the policy and procedures for the selection and nomination of directors are clear and transparent resulting in the
markets instead of bull markets. Nevertheless, only one-third of the equity mutual funds in this study can reveal the excess returns compared to benchmark. For the per- sistence of equity mutual fund
three female directors constitute a critical threshold (Kanter, 1977; Liu et al., 2014; Joecks et al., 2013; Brahma, Nwofar, and Boateng, 2019). Corroborating this argument, our results reveal that the
. The 3rd inspection cycle results reveal that the majority of audit firms had already remedied their policies and procedures on relevant ethical requirements in accordance with previous cycle
Institute in the Global Initiative for Sustainability Ratings (GISR) as the company conducts its business with transparency and fairness, disclose information in an accurate, transparent manner and