inspection results showed “no findings” accounting for 15 percent of the total approved auditors, a notable rise from 6 percent in 2015. In addition, the number of auditors having significant deficiencies in

number is 2,319 DATA DEREGISTRATION • Form ADV-W identifies de-registrants ADVISER PUBLIC RECORD: EXAMPLES MAIN FINDINGS MAIN FINDINGS Treatment observations (Medium size, 2012 onwards): • Non-treatment

over the previous year, with some findings in the substantive procedures of complex transactions or transactions that required intensive judgment. The firms can remedy deficiencies by increasing the

: The views, opinions, findings and conclusions or recommendations expressed in this presentation are strictly those of the author. They do not represent the views of the Ministry of Finance, or the Thai

required to clarify the auditor’s inquiries on cost of sales and inventories by May 12, 2015. The SEC received AIE audit committee report concerning the auditor’s findings in the audit of the company 2014

asymmetry of permanent and temporary price impact between buy trades and sell trades is determined primarily by market conditions. Specifically, contrary to the findings in previous studies, the results show

acknowledged every audit firm’s commitment to improve system of quality control by improving and developing the system of quality control according to most of SEC’s previous inspection findings, especially

to generate 1,000 BHAR means and bootstrap distribution under null. 16 Findings: RTO Characteristics • 56% RTO transactions are on Singapore secondary board whereas around 47% are on Thai secondary

of audit firms reporting to audit committees on a limited range of inspection findings. Income taxes : Sometimes, firms involved in structuring taxes planning are also working on the audit; this could

statements • Thai Financial Reporting Standards 15 – Revenue from Contracts with Customers – due to take effect in 2019 • Recurring issues from the audit inspection findings and how to resolve them, i.e