million and the gains from loss of control in Pace One and Pace Three of Baht 8,857 million. A use of reasonable assumptions in the fair value measurement is crucial and has significant effect on the fair

market confidence and business integrity, which in turn is essential for companies that need access to equity capital for long term investment. Access to equity capital is particularly important for future

-mail : oca@sec.or.th Root cause analysis Activities for enhancing audit quality Suggestions on how to improve audit quality Executive summary Contents Quality Assurance Review Panel (“QARP”) Significant

with the board of the company, which oversees the actions of its management. Investors in the company also play an important role in holding the board to account for the fulfilment of its

remains. We aptly contribute to this crucial debate by investigating the impact of board gender diversity on one important, yet often overlooked, aspect of corporate performance, i.e., corporate culture.3 d

reviewing the adequacy of the internal control at least once a year. Extra revision may be necessary in case of any incidents which have significant impacts on the companies’ operations. Such assessment

Statistics Auditing Landscape in Thailand Executive Summary The capital market plays an important role in driving the country’s economic and societal systems towards stable and sustainable growth. In the past

significant information that is necessary for investment decision making of investors. The important information section of a prospectus under paragraph one shall be typed in an easily legible font size, except

some audit firms did not consider some of these crucial Audit firms did not utilize all significant factors in their risk assessments for client acceptance and continuance decisions. Furthermore, an

of Frauds Whereas the audit committee, the independent directors and the executives of listed company play an important role in promoting good corporate governance, driving the improvement of financial