mechanism for supervising relevant service providers has also been established to create trustworthiness and increased security. 4 Rules and Regulations Key Points 5. Securities and Exchange Act (No. 6) B.E
, being subject to legal action under the law governing supervision of capital market, or lacking trustworthiness as specified as prohibited characteristic in Group 1 under Clause 29; (2) having a record of
prohibited characteristics: (1) having deficiency in legal competency, being subject to legal action under the law governing supervision of capital market, or lacking trustworthiness as specified as prohibited
improvement of products’ spread margin with the reliability of production unit. * Note Please find further information in the consolidated financial statements. 2 Gross profit margin = Gross Profit (Total Sales
improvement was mostly a result of lower prices of raw materials this year and improvement of production reliability. Financial Ratios Q3 2019 Q3 2018 Gross profit margin 28.6% 20.2% Net profit margin 22.0
and listed companies to comply with IOSCO standards and enhance the reliability of the Thai capital market and the confidence of domestic and overseas investors, the SEC has taken into account the
resembles the international supervisory framework. The audit quality control regulatory shall be performed at both individual auditor level and firm level. In order to enhance quality and reliability of the
emphasis on, and strive to improve, the quality control in every element on a continued basis. This will help to promote audit quality and build trustworthiness of the financial reporting system of the Thai
be able to perform engagement as required by the relevant auditing standards, which may expose the auditor to the risk of expressing inappropriate opinion. • The audit firm’s trustworthiness may be
term collaboration with World Bank to further strengthen audit oversight practices in the region.Audits play a crucial role in upholding the reliability of financial statements and investors? confidence