assess the quality under the criteria known to all listed firms.?      Documents SHARE : Building Confidence in the Capital Market NEWS Securities and Exchange Commission Corporate Communication and

quality control systems are more likely to produce high quality audits. In light of this observation, it is crucial that when audit committees select an auditor, the quality of the audit works and the

, guidelines for supporting high quality and promoting sustainable growth of the audit firms in the Thai capital market, proposal to amend the Accounting Professions Act regarding promotion of the accounting

securities issuers, financial advisors, auditors, market intermediaries, and stock exchanges. Both market integrity and investor protection could not be achieved without high quality financial information

. These efforts are expected to contribute to Thailand’s economic growth and maintain the high-quality standard of the financial reporting of listed companies in Thailand. Additionally, the SEC reinforced a

auditors with high quality and expertise is key to the support for duty performance of the audit committee. Apart from knowledge, capability, and sufficient time and resources for engagement performance, the

Quality At Best Bid/Offer Outside Best Bid/Offer Liquidity Making (passive) Taking (active) Order Tendencies Analysis Source: Analysis of High-frequency Trading at Tokyo Stock Exchange, The Securities

, Indonesia and Thailand. The AARG’s objective is to build up the quality of audit and to mutually share knowledge, insight, and experience regarding the audit inspection in ASEAN nations. The AARG also

high exposure to the capital market Low to moderate exposure to the capital market Low exposure to the capital market Figure 3: Frequencies of inspection on audit firms’ quality control systems as

SHARE : SEC Strategic Plan 2018-2020 focuses more on equal market access for all and innovation-driven sustainable growth Monday 15 January 2018 | No. 4 / 2018 Bangkok, 15 January 2018 ? The SEC has