in order to obtain unlawful gains for himself or another person and cause damage to POLAR. This case is in the process of inquiry by the inquiry official. SEC Act S.310 and 312 in conjunction with
in order to obtain unlawful gains for himself or another person and cause damage to POLAR. This case is in the process of inquiry by the inquiry official. SEC Act S.310 and 312 in conjunction with
in the professional standards is therefore the focus of audit firms in the capital market. As can be seen in figure 6, every audit firm in the capital market paid attention to continuous organization
or through mutual agreements. The chapter also supports stakeholders’ access to information on a timely and regular basis and their rights to obtain redress for violations of their rights. V
staff in partners, managers, and assistant auditors level have the average years of experience at 25, 12 and 3 years, respectively. The breakdown detail for each level can be seen in figure 9. Even though
333/3 Viphavadi Rangsit Road, Chomphon, Chatuchak, Bangkok 10900, Thailand Tel: +66 1207 or +66 2695 9999 Fax: +66 2695 9660 e-mail: info@sec.or.th BU I L D ING BR IDGES INDEPENDENT AUDIT INSPECTION ACTIVITIES REPORT 2014 INDEPENDENT AUDIT INSPECTION ACTIVITIES REPORT 2014 BUILDING BRIDGES Securities and Exchange Commission, Thailand Securities and Exchange Commission, Thailand Contact Information This report is available for download on the SEC website: www.sec.or.th For more information, p...
(paragraph ........); ( 2.1.2 incorrect use of accounting policy (paragraph........); ( 2.1.3 inappropriate/insufficient disclosure of information (paragraph........). ( 2.2 Inability to obtain sufficient
2.1.3 inappropriate/insufficient disclosure of information (paragraph........). ฆ 2.2 Inability to obtain sufficient appropriate audit evidence and the possible effects are material, but not pervasive
the financial statements (paragraph number........) ( 2.2 The auditor is unable to obtain sufficient appropriate audit evidence on which to base the opinion, but the auditor concludes that the possible
engagements in the capital market has improved continuously, as seen from the fact that 93 percent of the approved auditors received “good” to “very good” assessment rating and the number of the auditors rated