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...
quarterly MD&A (management discussion and analysis); and (4) Encouraging securities companies to voluntarily enter into dispute settlement through arbitration procedure Self-Discipline ● Prescribed best
services from less complicated services which are highly competitive to experience based services which are less competitive such as Water Treatment Plant for petrochemical industry, desalination plant
Commission concerning Additional Rules for Mutual Fund Investing in Derivatives and Credit Linked Notes; (c) investment units of a mutual fund of which the returns calculation is made in a complicated way
. Major topics involved how to harness self-discipline for saving, investment and daily spending. At the same time, we still focused on establishing “THE PREMIER” brand as the brand of millennial customers
install a self-ordering kiosk for accepting credit card payment at KFC’s Samyan Mitrtown branch, for the first time. We also worked with Big C Foodplace, Samyan Mitrtown branch, to install an electronic
potential performance and risks (e.g. hedge funds, hybrid securities, structured products, investment units of a mutual fund of which the returns calculation is made in a complicated way (complex return fund
instigator or an abettor, etc.; (5) the complicated nature of the act or the tool used in committing such act, such as using a disguised name of other person or establishing a company for concealment, etc.; (6
audit standards. - Specify the description of the personal assurance work that deemed as ‘acceptable.’ - Require the staff to self-declare his or her personal assurance work, the firm will be able to
further improvements in the legal framework in relation to (1) business merger and acquisition in which complicated and time consuming process is currently involved, (2) civil sanctions to become an