Thai capital market. Thus, the SEC has always put its best effort to supervise and improve quality of financial report to ensure that public disclosure of financial report is accurate, transparent

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...

การเริ่มนำแผนดังกล่าวมาปฏิบัติ ให้แจ้งสำนักงานทราบภายในวันทำการถัดไป หรือโดยไม่ชักช้า 2. การดำเนินการภายใต้แผน BCP ดังกล่าว ขอให้ผู้ประกอบธุรกิจดำเนินการอย่างเต็มที่ (best effort) เพื่อ

sluggish economy, leading to cancellations of some of our long-term contracts. To address this issue, we have been relentless in identifying new clients to replace those cancelled contracts. FINANCIAL

addition, investors get access to quality and non-discriminatory services, while businesses are equipped with sound management. At the same time, the development effort will continue for the Thai capital

. • Increased shared service centers used by large engagements and international groups • Revenue recognition • Internal controls over financial reporting : auditors too often are not identifying appropriate

interest properly, and prioritize advancing the best interest of clients by identifying potential conflicts of interest in various areas such as the management structure, work system, control and risk

are essential and notably aimed at identifying specific target audience and groups in needs for dedicated financial education approaches such as micro and SMEs. Such national strategies should be based

. Shareholder proposals on climate, investors’ voting guidelines on climate 4. Regional decarbonisation pathways / regional energy sector roadmaps 5. Identifying engagement entry points and leveraging on local

personalized lending experience  Proactive Risk & Compliance Management: Proactively identifying potential risk and establishing loss prevention and detection  New Growth in Regional Market: Exploring new