the following characteristics, with the exception of the circumstance under Clause 18: (1) within a period of five years prior to the filing date of the application for an offer for sale of bonds, the
Securities and Exchange Commission Independent Audit Inspection Activities Report THE ROAD LEADING TO GROWTH 2013 This report is available for download on the SEC website: www.sec.or.th Contact For more information, please contact us at: Securities and Exchange Commission,Thailand 333/3 Vibhavadi-Rangsit Road, Chomphon, Chatuchak, Bangkok 10900, Thailand Tel : +66 2 263 6082 or +66 2 263 6218 e-mail : oca@sec.or.th Root cause analysis Activities for enhancing audit quality Suggestions on how to...
Activity Report 2016_En INDEPENDENT AUDIT INSPECTION ACTIVITIES REPORT 2016 INDEPENDENT AUDIT INSPECTION ACTIVITIES REPORT 2016 Executive Summary...................02 Quality Assurance Review Panel................04 Activities for Enhancing Audit Quality...................05 Summary of Audit Inspection Results A. Firm Level...................08 B. Engagement Level...........................28 Root Cause Analysis...................42 Framework and Focuses in 2017...................44 Essential St...
information in evaluating the circumstance or relationship that may be a threat to independence. • Staff may gain unauthorized access and may abuse that information. • The audit firm may lack necessary
is fair to all customers, with consideration of customer needs and ability. Continually Develop the Fraud Management and Intelligent System to enhance our potential in investigating potential
submitting the application has not been ordered to temporarily suspend its submission of application for the approval on an establishment of the fund. Clause 20 If any of the following circumstance arises and
submitting the application has not been ordered to temporarily suspend its submission of application for the approval on an establishment of the fund. Clause 20 If any of the following circumstance arises and
. Clause 20 If any of the following circumstance arises and constitutes a reasonable doubt, the Office may not grant the approval on the establishment of the fund: (1) the fund filed for the approval on the
A String of Earnings Increases, Future Earnings Uncertainty, and Firm Fundamentals* Sarayut Rueangsuwan † Kasetsart University, Thailand August 2015 Abstract Prior literature on meeting or beating earnings benchmarks extensively documents that market rewards firms reporting a string of consecutively earnings increases. To date, it is still unclear what an earnings string really means. This paper empirically provides rational explanations for this phenomenon by investigating whether the increment...
necessary audit procedures, as well as fully document the decisions and all relevant information, to respond to those risks before accepting or continuing the engagements. In a circumstance where an issue of