a high-level grouping of capital market regulators from all 10 ASEAN jurisdictions, namely Brunei Darussalam, Cambodia, Indonesia, Lao PDR, Malaysia, Myanmar, Philippines, Singapore, Thailand and

will continue to focus on audit oversight at both engagement level and firm level. In addition to utilizing the audit inspection programs to enhance the overall audit quality, the SEC and the Federation

) attaining high regulatory standards on par with internationally accepted standards; (2) enhancing efficiency of preventive measures and enforcement mechanisms in response to technology advancement; (3

competition and innovation and technology advancement. The 2015 plan comprises six strategic moves: (1) attaining high regulatory standards on par with internationally accepted standards; (2) enhancing

seriously come into question, especially when it involves those with high-level positions. The SEC, then, prefers that audit firms limit their risk exposures by progressively reducing the extent of personal

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

funds Insurance Low Middle High 0 1 2 3 4 5 6 7 25 -2 7 28 -3 0 31 -3 3 34 -3 6 37 -3 9 40 -4 2 43 -4 5 46 -4 8 49 -5 1 52 -5 4 55 -5 7 58 -6 0 2.7 3.5 4.1 4.4 4.6 4.7 4.7 4.5 4.3 3.9 3.4 2.8 0 1 2 3 4 5

statistical information Our focus for 2014 2 4 8 15 19 33 37 40 47 49 Summary of inspection results A. Firm level B. Engagement level A. Firm level B. Engagement level 1 Thai capital market is one of the

considered as a normal level for the business at the beginning stage launching new products into the market which requires high spending. 4. Financial Position of the Company and its Subsidiaries (Unit: Baht

all-time high in term of revenues and number of units transfer over 2 periods. For the 2nd quarter of 2017, there were 33 residences transferred to the customers which generated importantly the revenues