possible conflict of interests arising from acceptance of non-audit services by audit firm’s related parties. • The consideration on the substance of non-audit services provided by the firm’s related parties
B.E. 2546 (2003) prescribes that the form and terms of derivatives contracts to be traded on the derivatives exchange shall be approved in material substance by the SEC Office; therefore, by virtue of
efficient and effective monitoring process. Along the same line, the inspection results of individual engagements showed promising improvement of audit quality in the capital market, as reflected in the
share- holders (through what is known as 'tunnelling' 3 ), or misrepresenting an individual company's financial statements (of particular concern where the company is under pressure to meet expectations
of all 25 audit firms and individual approved auditors. The average score weighed against the total market capitalization was 1.64, compared to 1.79 in the first-cycle inspection during 2010-2012
is to determine the maximum amount of damages claimed in order to ensure that the arbitration serves as an alternative dispute resolution for individual investors in accordance with the purpose of the
amount of damages claimed in order to ensure that the arbitration serves as an alternative dispute resolution for individual investors in accordance with the purpose of the Derivatives Act B.E. 2546 (2003
is to determine the maximum amount of damages claimed in order to ensure that the arbitration serves as an alternative dispute resolution for individual investors in accordance with the purpose of the
interconnected data center due to unconnected data systems of individual bond registrars. Such issues have caused delay and inefficiency in the bond issuance process. The real-time, live testing under the
auditor rotation, aiming to enable the audit committee to appoint an independent individual to be its auditor and promote the auditors to truly maintain their independence.