shareholders or top executives. It also revealed instances where some companies took advantage of unclear interpretation of accounting principles to dress up their financial statements. We cooperated with the

40-percent rise from 2009 or the total trading value of almost 7 trillion baht. The bond market ended the year with an average trading value of 68.9 billion baht per day or about 15 percent higher than

market. The results of this cycle’s inspection revealed that in overall audit firms in the capital market had improved their quality control system. Most of them (86 percent) received “acceptable” to “very