deficiencies or suspicions of frauds. Therefore, the selection of auditor should not depend entirely on the audit fee factor but should take into consideration the qualitative factors as well. In addition, the

. On the other hand, concerns of the auditor reflect doubts in the company’s questionable financial statements. An Auditor’s independence is also important to ensure transparency and reliability of

. On the other hand, concerns of the auditor reflect doubts in the company’s questionable financial statements. An Auditor’s independence is also important to ensure transparency and reliability of

reasonable suspicions, the SEC Office may reject the application: (1) an applicant or an offer for sale of bonds has the characteristic or meets the rules or conditions to obtain an approval according to this

under (b) or (c), or giving clarification without demonstrating reasonable facts or grounds for disproving the suspicions set out in (b) or (c). (2) within ten years prior to the filing date of the

the suspicions set out in (b) or (c). (2) within ten years prior to the filing date of the application for approval for offer for sale of the debt securities, the foreign entity had been subject to a

appropriateness. Chapter 3 Powers of the SEC Office ________________________ Clause 10 In the case where a certain fact appears to the SEC Office leading to any of the following reasonable suspicions, the SEC

Powers of the SEC Office ____________________________ Clause 1926 Repealed. Clause 20 In case there is a certain fact appeared to the SEC Office leading to any of the following reasonable suspicions, the

appropriate. Chapter 3 Powers of the SEC Office ________________________ Clause 61 Repealed. Clause 7 In case a certain fact appears to the SEC Office leading to any of the following reasonable suspicions, the

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...