Activity_Report_62En INDEPENDENT AUDIT INSPECTION ACTIVITIES REPORT 2019 INDEPENDENT AUDIT INSPECTION ACTIVITIES REPORT 2019 Contents Executive Summary 02 42 45 19 30 04 08 14 Quality Assurance Review Panel Activities for Enhancing Financial Reporting Quality Summary of Audit Inspection Results B. Engagement-Level A. Firm-Level 38 Root Cause Analysis Framework and Focuses in 2019 Essential Statistics Auditing Landscape in Thailand Executive Summary The capital market plays an important role in d...
oversight of financial reporting, disclosure, internal control and internal audit to make sure that the firm’s financial records and reporting fully meet Thai Generally Acceptable Accounting Principles
develop their own frameworks for corporate governance. To remain competitive in a changing world, corporations must innovate and adapt their corporate governance practices so that they can meet new demands
approval rules, or have failed to meet the conditions after approval, or has failed to disclose a complete, correct and sufficient material information for investor decision making, the SEC Office may
accordance with the approval rules, or has failed to meet the conditions after approval, or has failed to disclose a complete, accurate and sufficient material information for investors decision making, the
business model evolutions. The Group must continuously identify new trends and changes in consumer behaviour in order to offer products and experiences that meet consumers' expectations and ensure continued
clearing and settlement, including in the case of default in securities clearing and settlement; (4) business continuity management, with measures that meet international standards in a bid to promote and
. Liquidity and Capital Resources 1. Provide information about the issuer’s short-term and long-term liquidity, i.e., its ability to generate adequate amounts of cash to meet its cash obligations. 2. Identify
ability to generate adequate amounts of cash to meet its cash obligations. 2. Identify the issuer’s internal and external sources of liquidity, as well as any material, unused sources of liquidity, as at
listing on the Stock Exchange of Thailand, if the approved person is unable to sell its shares to meet the required minimum amount, or comply with any other listing requirement as prescribed by the Stock