the Board of Deloitte Touche Tohmatsu Jaiyos Audit Co., Ltd. Member of the Accounting Profession Supervisory Board, Ministry of Commerce Member of Audit and Evaluation Committee, Ministry of Higher

of audit firms has been an ongoing challenge, as a result of high turnover rates, coupling with low interests in this profession. With this concern in mind, the SEC and the Association of Chartered

Activity Report 2016_En INDEPENDENT AUDIT INSPECTION ACTIVITIES REPORT 2016 INDEPENDENT AUDIT INSPECTION ACTIVITIES REPORT 2016 Executive Summary...................02 Quality Assurance Review Panel................04 Activities for Enhancing Audit Quality...................05 Summary of Audit Inspection Results A. Firm Level...................08 B. Engagement Level...........................28 Root Cause Analysis...................42 Framework and Focuses in 2017...................44 Essential St...

of foreign auditors   2. 9 International Relations ​ Supporting Accounting Profession to be in line with International Standards Auditor Supervision Regulatory Summary of Approved Auditor in Capital

must be clearly specified in order to avoid any doubt whether internal information is used to the benefit of the executives. The program must be administered by an intermediary, such as a securities

Federation of Accounting  ​Profession under the Patronage of His Majesty the King, include the following: ​A course on “CFO Focus on Financial Reporting" organized by the Federation of Accounting Profession

Audit Oversight Board มาเลเซีย Finance Profession Supervisory Center อินโดนีเซีย Accounting and Corporate Regulatory Authority สิงคโปร์ และ ก.ล.ต. ไทย จะทำการวิเคราะห์เชิงลึกถึงสาเหตุของประเด็นข้อบกพร่อง

there are adequate measures to manage conflicts of interest; There is no reason to doubt that the management mechanism will be unable to protect the rights of the shareholders or to treat the shareholders

in its practice of investment management. It should employ knowledge, ability and skills as a profession in management of investment under different situation, for instance: (1) Employment of personal

company should observe the duty of care in its practice of investment management. It should employ knowledge, ability and skills as a profession in management of investment under different situation, for