second time, from 8 March to 28 March 2017. Earlier, the SEC ordered KC to have a special audit on the internal control system http://capital.sec.or.th/webapp/corp_fin/datafile/FS/FS_WARN0446_2016_E.pdf
inspection Has your firm been inspected quality control systems by the audit oversight authority? Yes No If yes, please provide us the latest results of the inspection 4. Audit Experience Have you ever
effects on the financial statements of undetected misstatements, if any, could be material but not pervasive ( 2.2.1 Circumstances beyond the control of the entity (paragraph number........) ( 2.2.2
Repeal of the Notification of the Office of the Securities and Exchange Commission regarding Operating Control and Information Technology Security of Securities Company
wallets and keys as well as communication to clarify such policy, action plans and procedures, work supervision and internal control to ensure compliance with the policy; (2) Policy and procedures for
lives, society and the economy. Given such above circumstances, the Securities and Exchange Commission (SEC) reorganized the priorities, adjusted work processes and significant work systems, raised and
such risk, the use of judgment, especially on materiality or significant risks; - Consider establishing minimum involvement hours of the EQCR in reviewing the engagement quality control of financial
additional demand for non-audit service) (Shu, 2000) - the disagreement between a client and an auditor over accounting practices or internal control issues (Beneish et al., 2005) - auditors’ lack of industry
shares in LRT before the amalgamation. Such amalgamation will not cause any change in control nor change in shareholding proportion in LRT nor any significant changes on the amount of investment fund held
owners tend to maintain control over firms and to be reluctant to disclose information, raising concern for good corporate governance. It was highlighted that significant challenges for family-controlled