several areas; for example, audit manuals and audit programs involving methods of sampling and substantive analytical procedure for the audits of revenues were tailored to be more situation appropriate
to strengthen reliability and linkage among the ASEAN capital markets, promote the ASEAN Brand as a world-class product, enhance compliance with the international disclosure standards as well as expand
2011 to early 2015 with achievements in lifting up the Thai capital market to match the international standards, enhancing trustworthiness with up-to-date supervisory and preventive measures, promoting
financial reports of listed companies The quality and reliability of listed companies’ financial reports play a pivotal role in supporting transparency and trustworthiness of the Thai capital market. To that
spent insufficient time to review each work paper when compare with the total time spent on reviewing the whole engagement. Furthermore, there was unclear policy and procedure regarding file archiving
such, impractical and outdated regulations will be revised to support underwriters? performance with trustworthiness and responsibility to investors, which will eventually build up their own credibility
supervision and trustworthiness of listed companies? financial reporting. Vorapol Socatiyanurak, SEC Secretary-General said that ?Following the 2010 revamp of audit oversight to require SEC-registered auditors
their objectives of safeguarding client benefits, enhance their trustworthiness, and maintain overall market integrity, but also reflect their self-discipline which would further reduce chances of law
market will be developed towards greater efficiency, trustworthiness, gaining recognition and interests from investors and parties wishing to raise fund at an international level. Participating in
capital market products which are over-the-counter derivatives. Clause 5/3 4 An intermediary shall ensure that the method and procedure for communicating with and providing services to clients have included