debts or perform any action having the effect of creating any encumbrance over the debtor’s property except that it is an action necessary for the continuance of normal operation of the debtor’s business

issue affect independence of the auditors and the firms, but it also undermines the efficacy of the firms’ client acceptance and continuance process. The SEC believes that it is important that the audit

and continuance. However, the deficiencies in the engagement performance continue to persist in a number of the audit firms. A. Firm level Elements Leadership responsibilities 20 15 15 15 15 15 15 15 15

continuance process. The SEC believes that it is important that the audit firms establish a set of effective policies and procedures to collect information on conflicts of interests disclosed by shareholders

จรรยาบรรณที่เกี่ยวข้อง (Relevant Ethical Requirements) 15 ดีมาก (1) ดีมาก (1) 3 การตอบรับงานและการคงไว้ซึ่งความสัมพันธ์กับลูกค้าและ งานแต่ละงาน (Acceptance and Continuance of Client Relationships and

action necessary for the continuance of normal operation of the debtor’s business. However, on December 24, 2018, the Central Bankruptcy Court had made an order to dismiss the rehabilitation petition of

elements in TSQC 1, as follows: (1) Leadership Responsibilities for Quality within the Firm (2) Relevant Ethical Requirements (3) Acceptance and Continuance of the Client Relationship and Specific

Ethical Requirements (3) Acceptance and Continuance of the Client Relationship and Specific Engagements (4) Human Resources (5) Engagements Performance (6) Monitoring Client Name Industry Section Names of

ยอมรับได (3) ด ี (2) 3 การตอบรับงานและการคงไวซึ่งความสัมพันธกับ ลูกคาและงานแตละงาน (Acceptance and Continuance of Client Relationships and Specific Engagements) 15 ดีมาก (1) ยอมรับได (3) 4 ทรัพยากร

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...