documented to reflect the audit trail that would ensure that such procedures had actually been performed. Inappropriate timing and documents were used to test sales cut-offs, rendering this procedure

documented for the assigned ratings, especially when the evaluations were exceedingly positive or negative and when adjustments were made to the final evaluations. To build a strong internal culture that

take appropriate action, as determined by the laws and regulations of the jurisdiction and the policies, procedures, and controls established, maintained, documented, and enforced by the CRA. A CRA

Criteria. Table 1 provides signposting as follows: • A green circle indicates these use of proceeds, when fully described and documented, automatically meet the Criteria requirements, with no further

three-factor model, describing the liquidity premium, subsuming documented anomalies associated with size, long-term contrarian investment, and fundamental (cash flow, earnings, and dividend) to price

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...

, procedures, and controls established, maintained, documented, and enforced by the CRA. A CRA should prohibit retaliation by the CRA or an employee against any employees who, in good faith, make such reports. 2

compliance with both the Forestry Criteria and the Solar Criteria. Table 1 provides signposting as follows: • A green circle indicates these use of proceeds, when fully described and documented, automatically

A String of Earnings Increases, Future Earnings Uncertainty, and Firm Fundamentals* Sarayut Rueangsuwan † Kasetsart University, Thailand August 2015 Abstract Prior literature on meeting or beating earnings benchmarks extensively documents that market rewards firms reporting a string of consecutively earnings increases. To date, it is still unclear what an earnings string really means. This paper empirically provides rational explanations for this phenomenon by investigating whether the increment...

Translation (Unofficial Translation) PAGE (Unofficial Translation) Page 32 of 32 Readers should be aware that only the original Thai text has legal force and that this English translation is strictly for reference. The SEC, Thailand cannot undertake any responsibility for its accuracy, nor be held liable for any loss or damages arising from or related to its use. ---------------------- Notification of the Office of the Securities and Exchange Commission No. OrKhor./Nor. 5/2549 Re: Guidelines Rel...