inspection results in the 3 inspection cycle (2017-2018); the score in each element of the quality control system of most audit firms was higher than that during the 2 cycle, notably the ‘monitoring’ element
Bangkok, July 8, 2016 ? The SEC Independent Audit Inspection Activities Reports for the second-cycle period during 2013-2015 have shown significant progress in the quality control system of audit
: financial report, record of purchases, supplier data, etc. Example of primary activity data is the electricity consumption obtained from actual electricity bills. Example of secondary activity data is the
varying with business cycle influences persistence of earnings. Levels of earnings 12 persistence are dependent on fundamentals determined by the state of macroeconomic conditions. Despite the fact that
our expectations of each element for the second-cycle audit inspections, in response of the deficiencies found during the first cycle. It was obvious from the 2014 inspection results that the audit
baht solar power plant project of The Bangchak Petroleum Public Company Limited that he obtained by attending the negotiation, before such information became public. SEC Act S.241 Settlement Committee
). He obtained the material non- public information by virtue of his positions before such information became public on November 23, 2012. SEC Act S.241 Settlement Committee Meeting No. 4/2014
financial statements for the year 2020 to the SEC Office, which is audited by a certified public accountant who does not obtained an approval from the SEC Office. Later, the rectified audited financial
") control system which is the persons not appointed from Finnomena or obtained an approval from SEC Office performed IC’s duty. SEC Act S.113 Settlement Committee Meeting No. 6/2023 Settlement
accounts in such a way as to take advantage of other persons by using material non-public information concerning the business operation of CMO for Q 2/2012 that he obtained by virtue of his positions before