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...
basis for an effective corporate governance framework The corporate governance framework should promote transparent and fair markets, and the efficient allocation of resources. It should be consistent
following Director Compensation Best Practice consistent with the above suggested guideline from the SET and suggestions from the seminar participants and the Advisory Committee on Best Practices for Company
shall be shown together with the risk level, with an explanation on the risks based on the fund’s risk level, which is between 1 – 8. The management company may adjust the explanation to be consistent
with the risk level, with an explanation on the risks based on the fund’s risk level, which is between 1 – 8. The management company may adjust the explanation to be consistent with the investment policy
capital. The majority (about 76%) of these are members of the large cap index, consistent with fund styles.11 These statistics are direct consequences of the highly-skewed distribution of stocks in the Thai
relevant and consistent with international norms. The SEC trusts that the findings and recommendations herein will pave the way for further development of ESG disclosure in the Thai capital market and ensure
of the Board of Directors so that investors will be able to analyze the composition, roles and responsibilities and appropriateness of the Board of Directors in consistent with the business demands in
of the Board of Directors so that investors will be able to analyze the composition, roles and responsibilities and appropriateness of the Board of Directors in consistent with the business demands in
amendments to the Accounting Profession Act 2004 in support of a consistent oversight of auditors and audit firms. The SEC informed the Department of Business Development, the Ministry of Commerce about such