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

Activity Report 61En INDEPENDENT AUDIT INSPECTION ACTIVITIES REPORT 2018 INDEPENDENT AUDIT INSPECTION ACTIVITIES REPORT 2018 Executive Summary....................................................................................02 Quality Assurance Review Panel........................................03 Activities for Enhancing Financial Reporting Quality.................................................................................................07 Summary of Audit Inspection Results A. Firm-Le...

Aside from the steadfast endeavor to enhance the quality of audit, the SEC promoted the insight and understanding of the CFOs and audit committees of listed companies about the issues concerning the

still in downturn from the trade war between USA and China that continues to escalate as well as unclear situation of BREXIT. Thailand economy continues to slow down from the previous quarter, contributed

to invest in the project due to reasonable return and low risk, despite the fact that the IFA’s opinion on the risk of unclear source of funds, and present to the shareholders for approval. Agenda 10

the economy, but also one of the hardest to abate due to technological and physical issues. International climate science is still unclear about the best way to provide decarbonisation pathways for

Securities and Exchange Commission, Thailand (2) Criteria were unclear on risk assessment process, most noticeably when overall conclusion of the risk assessment was not supported by the corresponding detailed

earnings benchmarks extensively documents that market rewards firms reporting a string of consecutively earnings increases. To date, it is still unclear what an earnings string really means. This paper

-Translation- No. ECF2 044/2561 3 December 2018 Subject: Notification of the resolutions of the Board of Directors’ Meeting approving the investment in purchasing the ordinary shares of S-TREK (Thailand) Co., Ltd., capital increase, and the issuance and allocation of the newly issued ordinary shares to the specific person under the private placement basis, and the schedule for Extraordinary General Meeting No. 1/2019 To President The Stock Exchange of Thailand Enclosure 1. Information Memorandum...

No. ECF2 044/2561 3 December 2018 Subject: Notification of the resolutions of the Board of Directors’ Meeting approving the investment in purchasing the ordinary shares of S-TREK (Thailand) Co., Ltd., capital increase, and the issuance and allocation of the newly issued ordinary shares to the specific person under the private placement basis, and the schedule for Extraordinary General Meeting No. 1/2019 (Additional) To President The Stock Exchange of Thailand Enclosure 1. Information Memorandum...