, the SEC Office shall have the power to require that the person who files the registration statement proceed as follows within the period specified by the SEC Office: (1) clarifying, correcting or adding

guidance improves existing corporate guidance by clarifying which target setting methods are applicable for this sector, including emissions reductions. According to SBTi, companies’ targets to reduce GHG

stronger independence from the government and improved enforcement capacity and cooperation; > Updating and clarifying SET and SEC guidelines and regulations to remove redundancy and make them easier to

1) 2.2 Details of the operation of the Company and/or its subsidiaries in which the proceeds will be utilized 1) Rectifying the topic by cutting the word ‘Project’ 2) Clarifying the definition of the

assessment regarding inherent risk and control risk and he did not identify nature, timing and extent of audit methodologies from different risk levels. Example 8 : The current year summary of uncorrected

Securities and Exchange Commission Independent Audit Inspection Activities Report THE ROAD LEADING TO GROWTH 2013 This report is available for download on the SEC website: www.sec.or.th Contact For more information, please contact us at: Securities and Exchange Commission,Thailand 333/3 Vibhavadi-Rangsit Road, Chomphon, Chatuchak, Bangkok 10900, Thailand Tel : +66 2 263 6082 or +66 2 263 6218 e-mail : oca@sec.or.th Root cause analysis Activities for enhancing audit quality Suggestions on how to...

เนื่องในกรดำเนินธุรกิจ (inherent risk) อยู่ ในระดับต่ำ และจกกรเข้ตรวจสอบพบว่บริษัทหลักทรัพย์ จัดกรกองทุนมีกรควบคุมควมเสี ่ยงด้นเทคโนโลยี สรสนเทศในระ

acceptable level on a continued basis by clarifying significant risks. In this regard, the Company may disclose the full version of the policy, operational framework and risk management plan on the Company’s

vision, objectives, goals or strategy on the operation of the Company, and identify the preventive measures at an acceptable level on a continued basis by clarifying significant risks. In this regard, the

: • Audit manuals did not contain guidelines in assessing inherent risk, control risk and risk of material misstatements. • Audit manuals did not prescribe the criteria in selecting materiality base, as well