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

and appendices to elaborate. 4. Write to the highest professional standards. Unfortunately, an alarming number of poorly written letters are circulated for sign-on. A clear, concise, high-quality letter

Annual Report 2010 ANN UAL REPORT 2010 SECURITIES AND EXCHANGE COMMISSION, THAILAND ASEAN ECONOMIC COM MUN ITY Vision S = Setting High Standard E = Ethical C = Committed Pro = Professional Mission Core value: SEC-Pro The SEC develops and supervises the Thai capital market to ensure efficiency, fairness, transparency and integrity. The SEC is to establish the Thai capital market as an important alternative for investors and fund raisers with an efficient mechanism for investor empowerment and, in...