because the subsidiary failed to set an allowance for doubtful accounts and had yet to improve the efficiency of its internal control with regard to the approval of invoice issuance, expenses, payments

............................................................ B. Engagement Level ............................................... Root cause analysis and examples of action plans to improve the quality control system .................. Our Focus for the Third

-mail : oca@sec.or.th Root cause analysis Activities for enhancing audit quality Suggestions on how to improve audit quality Executive summary Contents Quality Assurance Review Panel (“QARP”) Significant

will simultaneously improve the other elements’ effectiveness. Determined to solidify financial reporting and audit quality, the SEC aims to strengthen all elements of TSQC1 and has, therefore, raised

the Capital Market In order to improve access of information for investors, the SEC has modified the information disclosure in its website (www.sec.or.th). At present, information that is available on

of Good Corporate Governance for listed companies, and a new banking act and supporting regulation to improve bank corporate governance. The amendments to the SEA included clearer duties for directors

information, technical knowledge, and experience in audit oversight as well as to improve cooperation between and ensure consistency among audit regulators. This supports the ASEAN capital market linkage plan

guidelines to seek ways to improve the policies and operations of the SEC, by applying the principles of good public governance as laid out by the Office of the Public Sector Development Commission and the

the company. Payment : A lump sum payment on the transferring date, June 5, 2019. The proceeds from the sale will be used to improve working capital, increase liquidity and reduce the financial burden

Baht. Progress on court’s consideration and legal enforcement of the main debtors 1.1 Media Agency Thai Co., Ltd. is a debtor in the Air Time Management Right Sale Contract. The debtor failed to follow