statements due to auditor?s limitation scope of review by VTE management. As such, the auditor was unable to apply other review procedures to satisfy the carrying value of investment in foreign associate
University, and a Master of Science and a Ph.D. in Industrial Engineering from Texas Tech University. Currently, he is also Associate Professor at NIDA Business School, the National Institute of Development
and private sectors. Dr. Pichit Akrathit, SEC Board Chairman, gave opening remarks, and Associate Professor Dr. Pornanong Budsaratragoon, SEC Secretary-General, elaborated on the symposium’s objectives
data. An ESG assessment reflects the opinion of the assessing party (CS or external parties such as rating agencies or other financial institutions). In the absence of a standardized ESG assessment
(Translation) No. Tor.For. 26/2017 22 December 2017 Subject : To sell shares of Myanmar SPA-Today-Far East Company Limited and SPA-Today-Far East (Thailand) Company Limited (Associate) to connected
a crowdfunding system; (2) crowdfunding must be conducted through a funding portal approved by SEC and the funding portal must have a system for assessing creditworthiness and risks of debenture
approved, SEC will begin assessing digital token offer of ICO issuers.ICO issuers must be companies established under the Thai legal jurisdiction, with clear business plan and clear rights for digital
. The SEC is therefore conducting a public hearing on the proposed amendments. The major changes to be introduced are as follows: (1) Specifying the process of SEC Office in assessing whether the
audit firms should properly weight and rank the risk factors. The factors that associate more risk to the audit acceptance should be allocated more weight than those with lesser risk to ensure the
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...