Securities and Exchange Commission Independent Audit Inspection Activities Report THE ROAD LEADING TO GROWTH 2013 This report is available for download on the SEC website: www.sec.or.th Contact For more information, please contact us at: Securities and Exchange Commission,Thailand 333/3 Vibhavadi-Rangsit Road, Chomphon, Chatuchak, Bangkok 10900, Thailand Tel : +66 2 263 6082 or +66 2 263 6218 e-mail : oca@sec.or.th Root cause analysis Activities for enhancing audit quality Suggestions on how to...
เนื่องในกรดำเนินธุรกิจ (inherent risk) อยู่ ในระดับต่ำ และจกกรเข้ตรวจสอบพบว่บริษัทหลักทรัพย์ จัดกรกองทุนมีกรควบคุมควมเสี ่ยงด้นเทคโนโลยี สรสนเทศในระ
recommendation. 20 9.0 Shareholder rights 9.1 Share classes The board should disclose sufficient information about the material attributes of all of the company’s classes and series of shares on a timely basis
laws; 15 (2) in furtherance of the spirit of the laws specified under (1), the Minister upon recommendation of the regulators under such laws shall have the power to issue ministerial regulations
trustee’s own capacity to satisfy any duty or requirement imposed on the trustee under such laws; (2) in furtherance of the spirit of the laws specified under (1), the Minister upon recommendation of the
laws; (2) in furtherance of the spirit of the laws specified under (1), the Minister upon recommendation of the regulators under such laws shall have the power to issue ministerial regulations governing
: • Audit manuals did not contain guidelines in assessing inherent risk, control risk and risk of material misstatements. • Audit manuals did not prescribe the criteria in selecting materiality base, as well
(MOC), and the Secretary-General of the SEC Office, plus Securities and Exchange Commission, Thailand a further four to six qualified persons appointed by the Cabinet upon recommendation of the Minister
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...
. Key points of the regulations can be summarized as follows: 1. Domestic Systemically Important Banks (D-SIBs) and financial institutions with a high level of cyber inherent risk must appoint a Chief