identification and detect the deficiencies in time. The engagement team will subsequently be able to perform additional audit procedures to obtain sufficient appropriate audit evidence, conclude the 20 Findings

, the SEC adopted an online communication channel for the first time when organizing an educational event for stakeholders via Facebook Live, and issued relief measures to mitigate impacts of the COVID-19

in the audit performance. These firms are also revising the monitoring procedures to be more comprehensive, both at the firm level and the engagement level. This matter requires much time and efforts

https://www.sec.or.th/EN/Pages/LawandRegulations/AuditorAccount.aspx English (United States) AuditorQualityAssuranceReview also a team of knowledgeable and competent engagement partner and audit staff

the engagement team; (b) having the competence and capabilities, including sufficient time, and the appropriate authority to perform EQR; (c) complying with relevant ethical requirements, including in

need to resign; · require the documentation of all considerations and justification where firm chooses to safeguards against rather than eliminate a threat; · prohibit audit team members from making or

of all considerations and justification where firm chooses to safeguards against rather than eliminate a threat; ·    prohibit audit team members from making or assuming responsibility for management

and Thailand (“HK-TH MRF”) and Thai domiciled feeder funds (“Thai Feeder Funds”) investing in an MRF-eligible Hong Kong Master Fund. Firms are encouraged to contact the relevant team in the Investment

without relying on auditors to adjust the financial statements . The auditors may be able to reduce the audit time resulting in lower audit fees. The auditors can also put their effort into other areas of

Lime Public Company Limited Golden Lime Public Company Limited 2 MANAGEMENT DISCUSSION AND ANALYSIS FOR PERIOD ENDED 31 MARCH 2019 1. Highlights  Health and safety: There were three lost time injuries