findings as well as sample course of actions employed by some audit firms that we believe would be useful to other firms facing similar issues. 1. Leadership responsibilities Leaders of audit firms are in a

Approval _______________________ Clause 241 Repealed. Clause 25 In case where any of the following grounds for suspicion becomes apparent to the SEC Office, the SEC Office may not approve the offer for sale

appointed as the debenture holder’s representative by the company. Clause 4/35 In cases in which any of the following grounds for suspicion become apparent to the SEC Office, the SEC Office may give an

have subscribed for those structured notes. Clause 10/11 In cases where any of the following grounds for suspicion appears to the SEC Office, the SEC Office shall not approve, suspend or revoke the

, and users of credit ratings. 1.19 behavior, and the CRA should have policies and procedures in place that are designed to ensure that individuals with demonstrably compromised integrity are not employed

แบบแสดงรายการข้อมูลการเสนอขายตราสารหนี้ 1 แบบแสดงรายการขอ้มลูและรา่งหนงัสอืชีช้วนส าหรบัการออกและเสนอขายตราสารหนี ้ ทีอ่อกและเสนอขายโดยนติบิคุคลตา่งประเทศ Registration Statement for Issuing and Offering of Debt Securities by Foreign Issuer Commercial Name of the Issuer……………………………………….. Offering to…………………………………………………………………….. Features of Debt Securities i.e. interest rate/ offering unit /total principle amount/ par value per unit/offering price per unit etc. Credit Rating…………………………………………………………………...

In addition to CSR data, corporate financial data employed to compute the PE ratio and control variables are obtained from Thomson Reuters Eikon whose data definitions are briefly summarized in the

and Siam Bio Generation 1 Co., Ltd., which IGE owns 100% shares by proposing market expansion to increase sales through IGE by using company paints in Power Plant construction and employed business

25.14 percent are finished products, 26.72 percent are work in progress and 32.16 percent are raw materials. The Corporate Group conducts inventory inspection every month and has employed accounting

materials. The Corporate Group conducts inventory inspection every month and has employed accounting policy for setting provision for deteriorated inventory based on product life which is based on the