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...

เพิ่มขึน้ของค่าใชจ้่าย ในการขายจากการออกสนิคา้ใหมต่ัง้แตช่ว่งปลายไตรมาส 3/2561 เช่น ผลิตภัณฑ์เครื่องดื่มอัดลม Fizza Salty Lemon ผลิตภัณฑ์น ้ าผลไมท้ี่ใชน้วัตกรรมกระบวนการ ค ว ามดั นสู ง ห รื อ HPP (High

ต่อยอดขายเท่ากับ 22.2% เพิ่มขึน้จาก 15.7% ใน ไตรมาส 3/2560 โดยมีสาเหตุหลักจากการเพิ่มขึน้ของ ค่าใช จ้่ ายในการขายจากการออกสินค า้ใหม่ เช่น ผ ลิต ภั ณฑ์ เ ค รื่ อ ง ดื่ ม อั ด แ ก๊ ส Fizza Salty Lemon ผล

participate in the supply reduction had to stop fuel pipeline transfers, leading to lower production and export of crude oil; alleviating market pressure from excess supplies. Also, active oil rig counts in the

in service stations to assist in alleviating pollution and at the same assisting oil palm tree farmers. 4. As for the Non-oil business, under the supervision of the Bangchak Retail Co., Ltd., it is

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...

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...

Activity Report 61En INDEPENDENT AUDIT INSPECTION ACTIVITIES REPORT 2018 INDEPENDENT AUDIT INSPECTION ACTIVITIES REPORT 2018 Executive Summary....................................................................................02 Quality Assurance Review Panel........................................03 Activities for Enhancing Financial Reporting Quality.................................................................................................07 Summary of Audit Inspection Results A. Firm-Le...

Activity report 2017En CAPITAL MARKET FOR ALL INDEPENDENT AUDIT INSPECTION ACTIVITIES REPORT 2017 INDEPENDENT AUDIT INSPECTION ACTIVITIES REPORT 2017 Executive Summary Quality Assurance Review Panel Activities for Enhancing Financial Reporting Quality Framework and Focuses in 2018 Root Cause Analysis Summary of Audit Inspection Results A. Firm Level B. Engagement Level Essential Statistics 49 4412 46 0402 07 Contents Executive Summary The capital market is a fundamental component in driving Thai...