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...
believes that the audit firms are in the best position to determine the real root causes of their deficiencies and to implement effective remediation plans The following section provides key inspection
are not barred by prescription or limited by time to gather evidence as specified by law. Matters beyond the SEC responsibility 1. Matters under supervision of other laws, for instance, Ponzi scheme
engagements to determine whether objectivity and independence according to the Code of Ethics for Professional Accountants were properly maintained, as well as rotating those individuals off the audit team. 12
% versus 3.0% for Australia. Key Unknowns × Life expectancy × Returns × Actual spending 17 For illustrative purposes only. “Rebalancing” the Portfolio Withdrawal 1 Determine retirement period 2 Determine
to determine the list of shareholders entitled to be allocated with the warrants to purchase newly issued ordinary shares of Health Empire Corporation Public Company Limited Series 2 (HEMP-W2) (Record
) To determine or to amend details, methods, any other relating conditions regarding the issuance and offering of convertible debenture, including but not limited to, terms and conditions of convertible
officer, to be an authorize person to conduct the following matters: (1) To determine or to amend details, methods, any other relating conditions regarding the issuance and offering of convertible debenture
executive officer, to be an authorize person to conduct the following matters: (1) To determine or to amend details, methods, any other relating conditions regarding the issuance and offering of convertible
related to properties in or outside the Kingdom including to accept donated properties; (2) borrow or lend money as well as make investment for profit; (3) determine the fees for filing registration