turn, would allow the firms to retain the competent and self-driven audit staff. Though most audit firms have included the audit quality factors as part of employees’ performance evaluation, the SEC
is not sufficient to provide assurance that such non-audit services may or may not impair the independence arising from the self-review threat or advocacy threat. • The audit firm may lack necessary
reporting process toward a higher quality. In the preceding years, the SEC mobilized various initiatives to support the preparers in building self- discipline and the understanding of appropriate and
security breaches) และดำเน ินการตรวจสอบ ( investigate) เพ ิ ่มเติมได้ อย่างเหมาะสม 4.5.5 [New] กรณีผู ้ประกอบธุรกิจระดับ ความเสี ่ยงสูงซึ ่งควรจัดให ้ม ีระบบ อ ั ต โนม ั ต ิ ใ นการตรวจสอบและ แจ้งเตือน
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...
วิธี ประเมินผลการทํางานของตนเอง (self assessment) โดยประเมินผลท้ังในภาพรวมเปนรายคณะ และรายบุคคล ซึ่งอาจจะกระทําในลักษณะ peer review และรายงานผลการประเมินตอคณะกรรมการบรษิัท ซึ่งคณะกรรมการบริษัท อาจให
Kong Securities & Futures Commission for mutual recognition of managed fund products. We also undertook a self-assessment for compliance with IOSCO Principles to pave the way for Thailand’s Financial
encourage active co-operation between companies and employees. Securities regulators, stock exchanges, self-regulatory organisations and investor groups should continue to educate companies and the public
to ensure a healthy environment for new product launch without unnecessary regulatory blockage, (2) promoting the roles of the Thai Bond Market Association (ThaiBMA) as a primary self-regulatory
forthcoming liberalization within five years. Message from the Secretary-General 4 not only empowered businesses but also furthered the moves toward the SEC's much anticipated self- regulation. On social