SEC Secretary-General Rapee Sucharitkul revealed that “the financial reports are crucial for investors’ investment decision-making. The independence of auditors, which plays an important role in
KWI to conduct a special audit on the matters above, with specific examination of facts over the past three years. To ensure auditor independence, this special audit must be performed by one of the Big
) Ethical requirement (ER): Compliance in this area was found insufficient in some firms, such as inadequate independence compliance testing due to the findings on incomplete identification of related parties
more transparent and reliable.?The SEC has been a member of IFIAR since September 2010. To be accepted as an IFIAR member, an audit oversight authority must demonstrate its independence from audit
against independence impairment of partners in the Audit Firm 8 8. Details of the quality control system of the Audit Firm 8 9. Audit Quality Indicators (“AQIs”) 9 1. Audit Firm Profile Name
the associated fee 7 7. Safeguards against independence impairment of partners in the Audit Firm 8 8. Details of the quality control system of the Audit Firm 8 9. Audit Quality Indicators (“AQIs”) 9 1
committed an offense as https://www.sec.or.th/EN/Pages/News_Detail.aspx?SECID=8259 documentation.doc matters relative to independence confirmations, performance evaluations, results of monitoring, client
gift, a right or any benefit; (3) shall have explicit rules and conditions for allowing a gift, a right or any benefit which is easy to understand, not misleading, proper and fair; (4) shall notify
investors, SEC has also developed the SEC Bond Check application, for easy access to the names of bonds that are issued and on sale, the tenor, the rates of interest, the risk levels, as well as the ability
the credit rating process CRAs should endeavour to issue opinions that help reduce the asymmetry of information among borrowers, lenders and other market participants; Independence and conflicts of