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
fixed rate to increase every 10 years and the Company shall have the duty to invest in improvement of the Second Stage Expressway in the total amount of approximately Baht 31,500 Million to solve 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
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
taxed accordingly. 3. Improvement of information in the debt instrument market. ■ Information of issuers - The SEC has amended regulations for the offering of debt instruments so that issuers have to
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
.............................................................................................................................................................. 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