INDEPENDENT AUDIT INSPECTION ACTIVITIES REPORT 2020 SECURITIES AND EXCHANGE COMMISSION, THAILAND Contents Executive Summary 01 04 08 15 28 58 62 70 47 Quality Assurance Review Panel Activities for Enhancing Financial Reporting Quality Summary of Audit Inspection Results A. Firm-Level B. Engagement-Level Root Cause Analysis Framework and Focuses in 2021 Essential Statistics Auditing Landscape in Thailand Executive Summary Over the past year, the Thai capital market experienced tremendous volatili...
services from less complicated services which are highly competitive to experience based services which are less competitive such as Water Treatment Plant for petrochemical industry, desalination plant
Commission concerning Additional Rules for Mutual Fund Investing in Derivatives and Credit Linked Notes; (c) investment units of a mutual fund of which the returns calculation is made in a complicated way
potential performance and risks (e.g. hedge funds, hybrid securities, structured products, investment units of a mutual fund of which the returns calculation is made in a complicated way (complex return fund
instigator or an abettor, etc.; (5) the complicated nature of the act or the tool used in committing such act, such as using a disguised name of other person or establishing a company for concealment, etc.; (6
COMPANY LIMITED SMIT: บริษัท สหมิตรเครื่องกล จำกัด (มหาชน) SMK: SYN MUN KONG INSURANCE PUBLIC COMPANY LIMITED SMPC: SAHAMITR PRESSURE CONTAINER PUBLIC COMPANY LIMITED SMT: บริษัท สตาร์ส ไมโครอิเล็กทรอนิกส์
Pressure Processing) ผลติภัณฑน์มอัดเม็ด กลุ่มสนิคา้ผลติภัณทข์องใชส้ว่นตัว (Personal Care) และน ้ามะพรา้วมาลี โคโค่ ชนิดบรรจุ กล่องโฉมใหม่ เป็นตน้ ซึ่งรายการค่าใชจ้่ายดังกล่าว เป็นไปตามแผนการออกสนิคา้ใหม่ รวม
into the market as compared to the previous year. Furthermore, the amount of NPLs to loans ratio is higher, coupled with the new accounting standard which would put some pressure to several financial
inflation decelerated due to supply-side factors coupled with limited upward demand-side pressure. However, headline inflation is expected to slowly rise in the second half of the year. In the meantime, the
, remained under pressure from excess production capacity. Headline inflation in the third quarter of 2017 averaged at 0.45 percent, up from 0.26 percent in the same period last year, following higher energy