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...
the performance of each KPIs date against each predefined SPTs is observed Target setting means the recommended process of establishing credible SPTs as outlined in the ASEAN SLBS Trigger event means
shall be observed. Clause 15/2. When investing in real estate or leasehold right after the initial investment with related person under Clause 20(1)(a)(b)(c)(d)(e)(f)(g), the mutual fund management
shall be observed. Clause 15/2. When investing in real estate or leasehold right after the initial investment with related person under Clause 20(1)(a)(b)(c)(d)(e)(f)(g), the mutual fund management
agreements for management of private funds shall be observed. Clause 15/2. When investing in real estate or leasehold right after the initial investment with related person under Clause 20(1)(a)(b)(c)(d)(e)(f
zero daily volumes and (7) index of liquidity. The details of each measurement are as follows: 1. Turnover value is the trading value under the observed period which calculating on equation 4.1
deployment of critical technologies and adaptation strategies as well as changing market and consumer behaviours. Changing magnitude and nonlinear dynamics Climate-related risks may manifest at different
) ensure Know-Your-Client (KYC) arrangements; (4) ensure applicable investment limits are observed; (5) keep track of token subscriptions and transactions; and (6) cooperate with the SEC on the ongoing
firms made for each TSQC1 element might differ due to factors such as corporate cultures and their different strengths, we were fairly satisfied with the significant improvements observed in most aspects
during this second-cycle audit inspections, the SEC observed significant improvements, compared to the results from the first cycle, on most aspects of the feedbacks and recommendations given by the SEC