convergence with international standards. In building market confidence, the Thai capital market made a significant progress when it was ranked third of all 11 countries in Asia in the CG Watch 2012 survey
summary of the risk management or allocation of IT resources in a year, etc.; (b) any progress of the IT project (if any); (c) any compliance with the regulations, rules or agreement made with external
made by an authorised person and examining of the correctness of the cheque preparation. 4. There should be a dividend payment system e.g. an allocation of the retained earnings and the list of
dividend payment, safekeeping and paying of cheques for dividend payment, examining documents related to the approval on cheque preparation made by an authorised person and examining of the correctness of
of the risk management or allocation of IT resources in a year, etc.; (b) any progress of the IT project (if any); (c) any compliance with the regulations, rules or agreement made with external parties
ปรับปรุงแก้ไขต่อไป โดยควรกาหนด บรรทัดฐานที่จะใช้เปรียบเทียบกับผลการปฏิบัติงานอย่างมีหลักเกณฑ์ 3.7.2 ในการประเมินผลการปฏิบัติงานควรประเมินท้ังแบบคณะและรายบุคคล โดยอย่างน้อย ต้องเป็นวิธีประเมินด้วยตนเอง (self
reporting process toward a higher quality. In the preceding years, the SEC mobilized various initiatives to support the preparers in building self- discipline and the understanding of appropriate and
foreign counterparts. Significant progress has been made in 2009. The common ASEAN and Plus Disclosure Standards were adopted for cross-border securities offering in ASEAN, which at the very first stage is
for testing revenue recognition, and improper sales cut-off. The common errors made by the auditors are discussed below. Construction and property development An auditor failed to detect that an expense
Ground) total 140 Million Baht. In accordance with aiding measurement the operators in Suvarnabhumi Airport when affected by political crisis in 2010 causing the airport closed, AOT made the exception of