audit committees to discharge their duties more efficiently. There will be more support on the strengthening of proficiency and competency of the listed entities’ internal auditors as well. These are part
appropriateness of risk assessment when accepting new engagement. In some cases, the firms did not evaluate the competency, the capability, and the sufficiency of its available time and personnel before accepting
expects the companies to lay out plans and procedures for effective development of investor contact competency. To achieve the aforesaid objectives, the Office has prescribed guidelines for renewal of
contact, solicit or advise their customers, the Office expects the companies to lay out plans and procedures for effective development of investor contact competency. To achieve the aforesaid objectives
engagement performance and audit quality. For future plans, the SEC will continue to carry out the initiatives to strengthen the capability of all stakeholders. In 2020, a focus will be on proactive increase
to 31 December 2019 Remark: 6 A written certification of employment signed by the authorized person of the business operator is required which must describe work experience and competency to provide
นอกจากกรอบการพัฒนาหลักสูตรมาตรฐานตามตำแหน่ง (SEC Training Roadmap) ยังเน้น การพัฒนาทักษะสำคัญในอนาคต การประเมินสมรรถนะในงาน (Competency) และการวางแผนการพัฒนา เพ่ือปิด gap เป็นรายบุคคล การสนับสนุนความ
quality audits could be achieved for all of their engagements. 14 factors when deciding whether to accept new audit clients. For instance, an audit firm did not consider its capability before accepting an
14.01 Bank of Ayudhya 1,999,809 10.88 1,316,705 10.15 1,384,880 11.67 Thanachart Bank 954,460 5.19 717,807 5.54 645,628 5.44 TMB Bank 842,976 4.58 611,509 4.72 618,386 5.21 United Overseas Bank 516,964
2,158,460 15.38 1,879,541 14.71 KASIKORNBANK 2,724,055 13.56 2,065,669 14.72 1,862,520 14.30 Bank of Ayudhya 2,234,725 11.12 1,558,780 11.11 1,610,374 12.60 TMB Bank 1,045,343 5.20 663,559 4.73 646,194 5.06