evaluation and of the linkage between performance and compensations of this type of staff Weak linkage between staff performance evaluation and audit quality indicators B. Engagement level Audits of revenues
representative office in the Kingdom shall obtain an approval from the Office. The representative under the first paragraph shall undertake only those businesses specified in the approval. The provisions of
due largely to major public and private projects delays to Q2/2019 and Q3/2019; - Wholesales/Retails down 6% Y-O-Y mainly from a highly competitive environment and weak consumer spending; - Whilst
offer for sale of baht bonds, the foreign entity issuer must obtain an approval and adhere to the obligations specified by the Ministry of Finance. However, given the changing contexts and landscape of
obtain sufficient appropriate audit evidence in relation to investment in Smart Traffic Co., Ltd., an associated company of EIC, impairment loss of investment and share of loss of such associated
unable to obtain sufficient and appropriate audit evidence with respect to valuation of investment in PT Sunhub Mining International (SMI), an associated company, and share of loss of investment in SMI
and Q1/2014 financial statements respectively due to limitation on their scope of audit/review. Accordingly, the auditors were unable to obtain sufficient and appropriate audit evidence with respect to
impairment of assets. In addition, the auditor was unable to use other means to obtain sufficient appropriate audit evidence on the matters. The SEC therefore instructed STHAI to rectify 2012 financial
personnel while some of the existing capital market personnel will be required to obtain the SEC approval with a view to enhancing supervisory efficiency.The consultation paper is available on www.sec.or.th