retrieval for review or inspection by the SEC Office without delay; (4) it shall be accommodated to the SEC Office for inspecting the operation of the service provider upon request. Chapter 3 Compulsory
facilitating the inspector(s) of the SEC Office in inspecting the audit quality control system; (4) clarifying or submitting any other information regarding the audit work or taking any other steps in giving
capital market prepare for entering the capital market by inspecting and providing consultations regarding the quality control system in compliance with the quality control standard Closely cooperating with
, the intermediary should establish a process for monitoring and inspecting closely and regularly the operation of the relevant personnel to mitigate potential risks. 2.2 Mobile Devices and Teleworking
reasonable assistance to such officer. After having entered into places and started inspecting the matters in accordance with (1), (2) or (4), the competent officer may continue the inspection into the night
was not audited. Example 12 : When inspecting revenue from the domestic sales, the SEC found an auditor did not examine significant matters such as evidence of an authorised person’s signature, a
such officer. After having entered into places and started inspecting the matters in accordance with (1), (2) or (4), the competent officer may continue the inspection into the night or beyond the
Activity report 2015 En INDEPENDENT AUDIT INSPECTION ACTIVITIES REPORT 2015 INDEPENDENT AUDIT INSPECTION ACTIVITIES REPORT 2015 Contents Executive Summary ....................................................... Quality Assurance Review Panel ................................... Activities for Enhancing Audit Quality ............................ Summary of Audit Inspection Results A. Firm Level ............................................................ B. Engagement Level ..........................
duties as well as inspecting the companies' financial statements regularly; ë To support the work of the Federation of Accounting Professions (FAP) toward upgrading the Thai accounting standards, auditing