Activity Report 2016_En INDEPENDENT AUDIT INSPECTION ACTIVITIES REPORT 2016 INDEPENDENT AUDIT INSPECTION ACTIVITIES REPORT 2016 Executive Summary...................02 Quality Assurance Review Panel................04 Activities for Enhancing Audit Quality...................05 Summary of Audit Inspection Results A. Firm Level...................08 B. Engagement Level...........................28 Root Cause Analysis...................42 Framework and Focuses in 2017...................44 Essential St...

Office may require the issuer to disclose any instruction, action and observation of the SEC Office or clarification of the instrument via the website of the SEC Office in accordance with the guidelines

, commercial banks must pay close attention to the increasing global impact of climate change going forward. 8. The high level of household debt in Thailand - The burden of high debt accumulation is an obstacle

(Translation) (Unofficial Translation) The Trust for Transactions in Capital Market Act B.E. 2550 (2007) ________________ BHUMIBOL ADULYADEJ, REX., Given on the 30th Day of December B.E. 2550; Being the 62nd Year of the Present Reign. His Majesty King Bhumibol Adulyadej is graciously pleased to proclaim that: Whereas it is expedient to enact a law on the trust for transactions in the capital market; Whereas this Act contains certain provisions relating to the restriction of rights and liberties...

(Translation) PAGE 20 (Unofficial Translation) The Trust for Transactions in Capital Market Act( B.E. 2550 (2007) ________________ BHUMIBOL ADULYADEJ, REX., Given on the 30th Day of December B.E. 2550; Being the 62nd Year of the Present Reign. His Majesty King Bhumibol Adulyadej is graciously pleased to proclaim that: Whereas it is expedient to enact a law on the trust for transactions in the capital market; Whereas this Act contains certain provisions relating to the restriction of rights and l...

Microsoft Word - edited 18 4 08 - A4 paper.doc UNOFFICIAL 1 (Translation) The Trust for Transactions in Capital Market Act B.E. 2550 (2007) ________________ BHUMIBOL ADULYADEJ, REX., Given on the 30th Day of December B.E. 2550; Being the 62nd Year of the Present Reign. His Majesty King Bhumibol Adulyadej is graciously pleased to proclaim that: Whereas it is expedient to enact a law on the trust for transactions in the capital market; Whereas this Act contains certain provisions relating to the r...

). Then, based on twelve firm characteristics (i.e., the twelve control variables included in the regression analysis), we select the most comparable observation from the rest of the sample for each

, management of off-balance sheet transactions, significant changes or selection of accounting policy, observation or qualified opinion of the auditor on - 18 - significant accounting items (if any), and the

, significant changes or selection of accounting policy, observation or qualified opinion of the auditor on significant accounting items (if any), and the results of the implementation of the business plan and

possibilities of both arguments, I empirically conduct four sets of analyses. All empirical analyse are centered upon the observation that firms report a string of consecutively earnings increases. A firm with a