audit quality, training sessions on how to remedy the recurring deficiencies identified in several audit firms. Such efforts to develop audit 02 quality have evidently paid off with the improvement of the
individual auditors’ engagement. The overall results of the inspection conducted on 13 audit firms in 2016 during the third cycle, which is between 2016 to 2018, indicated continuous improvement from the
firms demonstrated an improvement vis-à-vis the results from the previous inspection cycle. Such improvement was undoubtedly enabled by the formulation of audit firms’ root cause analysis process and
. The SEC also encouraged audit firms to prepare for compliance with the International Standard on Quality Management 1 to drive the improvement of the quality control system of audit firms in the capital
and administrative expenses increased by Baht 2.12 million or 2.59% the main reasons are the expenses incurred from the expansion of subsidiaries, staff cost and expenses of hospital quality improvement
foundation improvement for Huay Bong 2&3 Wind Farm at June 30, 2017 are as shown in the table. Description Estimated total improvement cost (until year 2016) Estimate and cost for accounting recorded in 2017
it was an honor to be appointed. However, that has now changed. Shareholders, investors and regulators have given more emphasis to the role and responsibilities of the Board of Directors. A director
.............................................................................................................................................................. 15 3.3. Pathway 2: Relative Performance Improvement ................................................................................................................................................. 16
from the first inspection cycle (2010-2012) to 2019, the first year of the 4th inspection cycle (2019-2021), showed promising overall improvement despite the SEC’s more intensive inspection in several
Details of the costs involving to the WTGs foundation improvement for Huay Bong 2&3 Wind Farm at September 30, 2017 are as shown in the table. Description Estimated total improvement cost (until year 2016