professional ethics, the provisions of law relating to auditors, and the SEC regulations. Furthermore, registered auditors shall work for audit firms that have an audit quality control system in compliance with

Statistical Highlights Audit Committee Statement Report on Internal Control over Financial Statements Financial Statements Appellate Committee Arbitrators Sub-committees 2 3 4 6 8 11 21 27 30 34 41 50 58 70 76

oversight of financial reporting, disclosure, internal control and internal audit to make sure that the firm’s financial records and reporting fully meet Thai Generally Acceptable Accounting Principles

audit portfolio as well as being the EQCRs and their firm’s quality control committee which consequently led to insufficient involvements of both engagement partners and EQCRs within the audit process

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

) insufficient evidence on the reasonableness of the management’s decision to make transactions for investment in two associate companies, (2) insufficient evidence on the reasonableness of the management’s

decreased 84.62 million baht, or equivalent to 6.22% from the same period of previous year due to the economy that was slow down. Expenditure and government investment were insufficient for driven economy

due to inefficient internal control system with regard to the cost of sales and the inventory of 2014 and insufficient evidence to clarify decrease in the production yield. The AIE auditor also

nature, size, and complexity of the entity’s operations and its internal controls, instances were found where the documentations were obviously insufficient, e.g., no documentation of key control

control system at the firm level and the individual engagement level, the SEC encourages all stakeholders to attain a better understanding and awareness of their roles within the ecosystem, from the