2013 to the SEC Office and the SET on March 3, 2014. CGD failed to rotate an auditor, in the occurrence that the auditor has performed her duties on auditing or reviewing and expressed opinion on
in 2016 and 2017 showed that the majority of the firms’ leaders focused more on the root cause analysis of the deficiencies, which clearly manifested their perseverance and attention to improving and
certified financial statements. Therefore, the Securities and Exchange Commission requires that listed companies rotate their auditor every five accounting years. CG-ROSC Assessment recommends that
caused by such differences. Clause 18 mutual funds and trusts shall rotate an auditor by complying with the rules prescribed in Paragraph 2, in the occurrence that the auditor has performed his/her duties
resource, the evaluation results are profoundly satisfactory. It is the reflection of the perseverance and prudence of the audit firm’s leader, as well as its personnel, to collaboratively remediate the
issuers shall explain at least the causes and key factors that make the difference, including the effect thereof. Clause 23 The listed company shall rotate an auditor by complying with the rules prescribed
Report on the Observance of Standards and Codes (ROSC) CORPORATE GOVERNANCE COUNTRY ASSESSMENT Thailand JANUARY 2013 Report on the Observance of Standards and Codes (ROSC) CORPORATE GOVERNANCE COUNTRY ASSESSMENT Thailand January 2013 Acknowledgements This assessment of corporate governance in Thailand has been prepared by David Robinett, Ratchada Anantavrasilpa, and Catherine Hickey of the World Bank Global Capital Markets Practice, as part of the Reports on Observance of Standards and Codes Pro...
, the portion of the SEC-approved auditors without any observations significantly increases. This development stems from the perseverance and cooperation between the auditors and audit firms in
Activity_Report_62En INDEPENDENT AUDIT INSPECTION ACTIVITIES REPORT 2019 INDEPENDENT AUDIT INSPECTION ACTIVITIES REPORT 2019 Contents Executive Summary 02 42 45 19 30 04 08 14 Quality Assurance Review Panel Activities for Enhancing Financial Reporting Quality Summary of Audit Inspection Results B. Engagement-Level A. Firm-Level 38 Root Cause Analysis Framework and Focuses in 2019 Essential Statistics Auditing Landscape in Thailand Executive Summary The capital market plays an important role in d...