the Notification of the Office of Securities and Exchange Commission No. SorJor. 31/2563 dated 27 March 2020. It shall, also, clearly disclose the events that cause obstacles or limitation to its
complicated, and for the most part the existing laws do not cover all new ways of committing an offense in the capital market. Legal provisions applied to some cases are unclear and open to interpretation
offence or liability under the Securities and Exchange Act The characteristics, examples and the limitation period of the civil cases which may be requested for a Class Action in order to deal with the
AI to rectify their 2014 financial statements as the auditors were unable to express opinions due to limitation on scope of audit imposed by the companies’ managements arising from lack of efficiency
offence or liability under the Securities and Exchange Act The characteristics, examples and the limitation period of the civil cases which may be requested for a Class Action in order to deal with the
Regulations SHARE : Detail Content Financial reporting and audit oversight 2. Auditor supervision 2.6 Quality Assurance & Review Increasingly, complicated transactions in the financial market
case of movement or changes in transactions. This significantly decrease the time of each process because each activity in the Capital Market has complicated process and steps regarding document
has ended to maintain the benefit of continuous saving.?The post-retirement issue is getting more complicated as the society is moving toward longer lifespan and higher living costs especially medical
involving with complicated transactions, audit works need competent audit teams under quality assurance system. To lift up confidence in the Thai capital market, audit firms should place priorities on
the engagement and line of transactions to conduct the review along with the properly specif ied scope of inspection. Some of the audit firms with the limitation about human resource hired the external