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...
, primarily due to business combination consolidated TBSP Public Company Limited (“TBSP”) since April 4, 2018. Excluding TBSP, Company’s core revenues increased by 4.3% or THB 14 mil from q-q. For 6M19, Company
combination of such two companies’ income and the previous year income indicates that the income and cost are decreased but the gross profit is increased for 3.26 million baht due to the better Company
.; (b) the complicated nature of the action or the tools using for such action such as using a disguised name of other person or establishing a company for concealment; (c) the record of behaviour of
the transaction, upon combination of other transactions on acquisition of assets over the past six months, based on total value of consideration paid or received is equal to 5.2 percent, which is an
calculating from the interim consolidated financial statements ended 30 September 2019 of the Company, the highest transaction size is 5.95 percent based on the net profit criterion. The combination of such
calculating from the interim consolidated financial statements ended 30 September 2019 of the Company, the highest transaction size is 5.94 percent based on the net profit criterion. The combination of such
• Put call Parity was introduced by Stoll ( 1969) This relationship shows the combination of call and put option with same underlying asset , exercise price and maturity date. Any Violation of this