derivatives, management of derivatives business, management of customers’ assets in derivatives business or any other positions or nature of work similar thereto for which the job holder is required to obtain

representative office in the Kingdom shall obtain an approval from the Office. The representative under the first paragraph shall undertake only those businesses specified in the approval. The provisions of

client. • The safeguard of the access to workpapers is not robust enough, e.g. there is one instance whereby workpapers in soft copy is stored in the server of audit firm and is publicly accessible to

on this key step to safeguard the environment and spur sustainable national economic development. • Achievement of this goal is a testament to the strong leadership and commitment of the government and

2.1.3 inappropriate/insufficient disclosure of information (paragraph........). ฆ 2.2 Inability to obtain sufficient appropriate audit evidence and the possible effects are material, but not pervasive

December 3, 2018 ago. The company would like to inform the progress of the remaining investment payment. To obtain the project to produce and sell tap water as follows: At present, on December 25, 2018, the

’ qualified opinions resulted from limitation on their scope of audit/review. Hence, the auditors were unable to obtain sufficient and appropriate audit evidence with respect to valuation of investment in PT

due to limitation on scope of audit imposed by the company management. The auditor was thus unable to obtain sufficient appropriate audit evidence in relation to investment in Smart Traffic Co., Ltd

the auditor by March 8, 2013. Earlier, the SEC found that the company’s management prevented the auditor to obtain sufficient information and audit evidence necessary for reviewing the financial

market have sufficient mechanism to allow them to safeguard their interest. Such is the fundamental objectives of the SEC and other Thai authorities who have been actively promoting many measures to