inspection cycle (2016 to 2018), audit firms in the capital market established and maintained a system of quality control as required by the Thai Standard on Quality Control (“TSQC 1”). The majority of audit
the 4th inspection cycle the SEC has continuously focused on the policies and procedures employed by the audit firm to ensure its auditor’s independence, which include rotation of auditors and the
capital market. Nonetheless, the SEC still identified certain deficiencies in the quality control system in this inspection cycle such as rotation of auditors, insufficiency of human resources, completeness
Audit Inspection Activities Report for the 1ST cycle 1 October 2010 - 31 December 2012 Example 1 : There was no policy about EQCR rotation and no policy for EQCR and engagement partner to apply a cooling
requirements as per the findings in the 2 inspection cycle. However, in 2017 we identified findings on the relevant ethical requirements in certain audit firms as follows: 1. Auditor rotation in case of listed
of how Thai taxpayers utilize tax-advantaged retirement saving vehicles Life-cycle patterns of retirement saving and implications on saving adequacy 1 Empirical evidence Two complementary perspectives
while the decrease in revenue of the combined cycle power plant is caused by temporarily shut down for major maintenance. Please be informed accordingly. Yours faithfully, (Mr.Pijayaphong Na Bangxang
Disclosure Introduced Corporate Target Life Cycle Assessment GHG Scope 1& 2 Accounting 2017 Life Cycle Assessment (Asian sites) Third Party Performance Evaluation Sustainability Data Management GHG Scope 3
Cycle of Audit Inspection ........................................................ Significant Statistical Information .................................. 02 04 05 08 24 38 40 43 Executive summary High
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