emphasis on, and strive to improve, the quality control in every element on a continued basis. This will help to promote audit quality and build trustworthiness of the financial reporting system of the Thai
ขายที่เข้มข้นขึ้น เช่น การเพิ่มเหตุแห่งการขึ้นเครื่องหมาย C (caution) เพื่อสะท้อนว่าบริษัทจดทะเบียนมีเหตุการณ์ที่อาจส่งผลกระทบต่อฐานะการเงินและการดำเนิน ธุรกิจของบริษัทจดทะเบียน เช่น กรณีขาดทุนสุทธิ 3
the correctness, completeness and trustworthiness of the financial reports of the company. Opinions concerning the adequacy of the company’s internal control system. Opinions concerning the
Activity report 2015 En INDEPENDENT AUDIT INSPECTION ACTIVITIES REPORT 2015 INDEPENDENT AUDIT INSPECTION ACTIVITIES REPORT 2015 Contents Executive Summary ....................................................... Quality Assurance Review Panel ................................... Activities for Enhancing Audit Quality ............................ Summary of Audit Inspection Results A. Firm Level ............................................................ B. Engagement Level ..........................
of responsibility or caution, or reflecting unfair or incredible manner, except where it is proper, the Minister upon the SEC’s recommendation may give a waiver of such disqualified characters to such
prohibited characteristics: (1) having deficiency in legal competency, being subject to legal action under the law governing supervision of capital market, or lacking trustworthiness as specified as prohibited
governing supervision of capital market, or lacking trustworthiness as specified as prohibited characteristic in Group 1 under Clause 29; (2) having a record of legally proceeding against or being punished
credit rating information selection with responsibility and caution (fiduciary duties) and shall not make credit rating information selection which may cause assets of clients to be in a condition of low
credit rating information selection with responsibility and caution (fiduciary duties) and shall not make credit rating information selection which may cause assets of clients to be in a condition of low
for Bangkok real estate business in 2019 and necessity to increase caution in business operation, the management maintain positive view over luxury condominium1 market, appraising from sales volume of