engagement to the EQCRs to reflect the knowledge, the competencies and the experiences of the EQCRs. The EQCRs will be able to review with more effectiveness. Unfortunately, some of the audit firms still have
construction projects, despite the fact that the services did not exist, with intent to deceive other persons. The said action was in violation of Section 312 of the Securities and Exchange Act B.E. 2535 (1992
that the applicant had transferred all shares of such company to a third party despite various factors indicating that the transaction may not exist. This would lead to incorrect and incomplete
to (1) clarify whether the mining property rights over the two mines truly exist, (2) report the re-assessment results of the fair value of the mining property rights, and (3) disclose all
2017 > CG Code > Principle 3 Strengthen Board Effectiveness CG Thailand Overview CG and sustainable business development SEC Roles Related organizations Related persons Sustainable development
As prescribed in TSA 330 The Auditor’s Responses to Assessed Risks, if the auditor intends to rely on the operating effectiveness of controls in determining the nature, timing, and extent of
will simultaneously improve the other elements’ effectiveness. Determined to solidify financial reporting and audit quality, the SEC aims to strengthen all elements of TSQC1 and has, therefore, raised
Legislative Drafting and Evaluation of Law B.E. 2562 (2019), any government body that upholds the power to enforce a law is required to assess effectiveness of the law within a specified time. Hence, the
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...
to help investors understand not only the business model, strategy, risks and opportunities but also form a view of the appropriateness and effectiveness of the governance approach adopted by the board