from the first inspection cycle (2010-2012) to 2019, the first year of the 4th inspection cycle (2019-2021), showed promising overall improvement despite the SEC’s more intensive inspection in several

and Exchange Commission Independent Audit Inspection Activities Report Independent Audit Inspection Activities Report for the 1st Cycle 1 October 2010 - 31 December 2012 Introduction Quality Assurance

total revenue from international sales of the year 2017 was 3,200.2 million Baht, increased by 15.0 percent in which the China, CLMV countries (Cambodia/ Laos/ Myanmar/ Vietnam), Hong Kong and United

. Japan 8. Korea, South: Republic of Korea 9. Principality of Liechtenstein 10. Luxembourg: Grand Duchy of Luxembourg 11. Malaysia 12. New Zealand 13. Singapore: Republic of Singapore 14. United Kingdom

further appropriate actions to establish consistency in the overall supervision of auditors and audit firms. In the quality control system inspection in 2020, the second year of the 4th inspection cycle

Sethapramote, Ph.D., Graduate School of Development Economics, NIDA Country Abbreviation Equity market index The United States U.S. S&P500 The United Kingdom U.K. Ftse 100 Index (UKX) France FRA Cac 40 Index

our expectations of each element for the second-cycle audit inspections, in response of the deficiencies found during the first cycle. It was obvious from the 2014 inspection results that the audit

. Climate Targets United Nations’ scientists have indicated we have 8 years to cut global greenhouse gas emissions before reaching the point of no return 1.5°C Global greenhouse gas emissions must be cut to

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

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