-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
Assurance Review Panel (“QARP”) 5 02 Activities for enhancing audit quality 10 03 Summary of inspection results 15 A. Firm level 16 B. Engagement level 28 04 Root cause analysis 38 05 Our focus for 2015 41 06
implementing proper policies and procedures to provide the audit firms with reasonable assurance that the firms and their personnel remain independent as required by the ethical requirements, it is crucial that
representative (if any); (2) information pertaining to ability to repayment and the source of income used for repayment as well as collateral in case of any service required property for assurance; (3) other
repayment as well as collateral in case of any service required property for assurance; (3) other information which include the following information: (a)( financial status and asset profile in case of any
repayment as well as collateral in case of any service required property for assurance; (3) other information which include the following information: (a) financial status and asset profile in case of any
repayment as well as collateral in case of any service required property for assurance; (3) other information which include the following information: (a) financial status and asset profile in case of any
involving with complicated transactions, audit works need competent audit teams under quality assurance system. To lift up confidence in the Thai capital market, audit firms should place priorities on
> Financial Reporting and Audit Oversight > Auditor Supervision > Quality Assurance & Review Regulations SHARE : Detail Content Financial reporting and audit oversight 2. Auditor
financial information and other assurance and related services engagements, other than audit of financial statements of listed entities, are required to be subject to an engagement quality control review? If