significant improvements in several areas within the element of ethical requirements. For instance, audit firms have established policies and procedures to prevent any conflicts of interest that might arise
, or arranger may mislead market participants. Likewise, conflicts of interest or other undue factors internal and external that might, or even appear to, impinge upon the independence of ity. Where
companies, both financial and non- financial. To the extent they are deemed applicable, they might also be a useful tool to improve corporate governance in companies whose shares are not publicly traded
condition or prospects of a rated entity, obligor, originator, underwriter, or arranger may mislead market participants. Likewise, conflicts of interest or other undue factors internal and external that might
involved are capable and collaborative that the financial reporting system would yield the much needed result of high quality financial reports. Being main contributors in the financial reporting process
would bear in mind the significance of developing the quality of audit and continuously mitigate and improve as recommended by the SEC, some of the deficiencies’ rectification are underway and might
of years wherein auditors are entrusted to be in charge of audit work and affix signature in giving opinions on behalf of the audit firms. Such amendment will allow capable and knowledgeable auditors
worldwide including Thailand to prevent the spread of Covid-19 outbreak. And the negative impact of Covid -19 pandemic on the shipping industry were getting goods stranded, not capable of being shipped in and
correctly. Clause 8. The securities company shall provide a reservation of information and computer system of the securities company which is capable of supporting the business operation continuously
assurance that their personnel in each level are competent and capable of performing quality engagements. The firms therefore should establish clear policies and procedures for monitoring and processing the