. The SEC considers qualifications of securities issuers and supervises the disclosure of information in order for the investors to have sufficient information in making an investment decision

is not sufficient to provide assurance that such non-audit services may or may not impair the independence arising from the self-review threat or advocacy threat. • The audit firm may lack necessary

on May 2013. It was simplified for users to easily understand and was adjusted to be applicable for Thai listed companies. The main questionnaires in the evaluation form are classified into 5

their objectives of safeguarding client benefits, enhance their trustworthiness, and maintain overall market integrity, but also reflect their self-discipline which would further reduce chances of law

been made with ho nest belief and reasonable ground that it is for the best interest of the company; (2) decision has been made in reliance of information honestly believed to be sufficient; and (3

involved are capable and collaborative that the financial reporting system would yield the much needed result of high quality financial reports. Being main contributors in the financial reporting process

quality control systems of the audit firms should be the main selection criteria, rather than the amount of audit fees. The results of the second-cycle audit inspections (2013 – 2015) suggest that both the