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University, Japan and a Ph.D. in the same field from Washington University, USA. She was Deputy Governor of the central bank prior to her appointment as the Governor. 5. Mr. Karun Kittisataporn Expert member

roles and responsibilities and discharge them efficiently as required by the professional standards and relevant regulations. Accordingly, the SEC has laid out a plan to promote capabilities of the

เอกสารรับฟังความคิดเห็น เลขที่ อนธ. 38/2561 เรื่อง การยกเว้นให้การเผยแพร่บทวิเคราะห์ ภายใต ้ACMF Professional Mobility Framework ไม่เข้าข่ายการเป็นที่ปรึกษาการลงทุน เผยแพร่เมื่อวันที่ 12 กันยายน 2561

inappropriate exercising of professional skepticism. Our preliminary root cause analysis showed that each audit firm’s observations arose from different causes. For example, the absence of significant topics in

nature and complexity through appropriate training and participation; • understanding of professional standards and applicable legal and regulatory requirements; • technical knowledge and expertise

started and would be completed in the similar time periods. This caused work overload and shortage of skilled workers Q4/2018 and into Q1/2019, resulting on cost overrun. And another reason is a one-time

represents increasing of loss 69 million Baht from Q2/2018’s profit of 7 million Baht. One reason for net loss is because of the work overload and shortage of skilled workers which started in Q1/2019 but with

academic expert or professional in accounting, finance, business administration, economics or law; (7) “Office” means the Office of the Securities and Exchange Commission. Clause 3 . An executive of any

academic expert or professional in accounting, finance, business administration, economics or law; (7) “Office” means the Office of the Securities and Exchange Commission. Clause 3 1 . An executive of any