deficiencies effectively because they took on audit engagements in excessive quantity and complexity beyond the capability of experienced personnel to perform quality audit work in accordance with the

information technology. As such, the audits of complex entities encountered obstacles and needed assistance of experts in the field. The SEC, as a result, invited technological experts to instruct and share

complexity. Insufficient audit fees mean inadequate resources, which inevitably leads to long and strenuous work hours at all levels of the audit personnel. This eventually results in high turnover of audit

Distribution of Newly Issued Shares and Share Warrants by Issuer

investment consultant for complex instruments type 1 is allowed to give advice to investors about capital market products without complex features and products with high risks or complexity of all types. Ex

, permissible to be offered to institutional investors and high net worth investors, either directly or through intermediaries. Due to the instruments? characteristics of high risk and complexity, the investment

firms share our views and objectives and have made much progress in resolving their deficiencies, with the exception of few findings whose remedies are time consuming in nature. The mechanics of how audit

>   Financial Reporting and Audit Oversight >   Auditor Supervision >   Handbook for approval of foreign auditors Regulations SHARE : Detail Content ​​​​​​​​Financial reporting and audit oversight​​​   2. Auditor

ทางการเงินและผู้สอบบัญชี >   การกำกับดูแลผู้สอบบัญชี >   Handbook for approval of foreign auditors กฎเกณฑ์ SHARE : Detail Content ​​​​​​​​​​​​​​​​ ก ารกำกับรายงานทางเงินและผู้สอบบัญชี 2. การกำกับดูแลผู้สอบ

environmental responsibilities, using a report framework that is proportionate to the company’s size and complexity and meets domestic and international standards. The company can disclose this information in the