and continuance. However, the deficiencies in the engagement performance continue to persist in a number of the audit firms. A. Firm level Elements Leadership responsibilities 20 15 15 15 15 15 15 15 15

rectification to ensure that their quality control system and their auditors’ practice will be efficient and effective. Looking ahead to 2017, the SEC will continue to implement the framework for creating and

engagement performance and audit quality. For future plans, the SEC will continue to carry out the initiatives to strengthen the capability of all stakeholders. In 2020, a focus will be on proactive increase

will continue to focus on audit oversight at both engagement level and firm level. In addition to utilizing the audit inspection programs to enhance the overall audit quality, the SEC and the Federation

333/3 Viphavadi Rangsit Road, Chomphon, Chatuchak, Bangkok 10900, Thailand Tel: +66 1207 or +66 2695 9999 Fax: +66 2695 9660 e-mail: info@sec.or.th BU I L D ING BR IDGES INDEPENDENT AUDIT INSPECTION ACTIVITIES REPORT 2014 INDEPENDENT AUDIT INSPECTION ACTIVITIES REPORT 2014 BUILDING BRIDGES Securities and Exchange Commission, Thailand Securities and Exchange Commission, Thailand Contact Information  This report is available for download on the SEC website: www.sec.or.th  For more information, p...

to be less informative or even uninformative. However, there has been doubt about whether expanded audit reports with KAMs are really informative to investors. Contributions This study provided the

but are merely indications. For the avoidance of doubt, the eligible fund types of Thai Covered Funds classified by Thai laws and regulations are defined in Annex C to this circular. 3 For the avoidance

A String of Earnings Increases, Future Earnings Uncertainty, and Firm Fundamentals* Sarayut Rueangsuwan † Kasetsart University, Thailand August 2015 Abstract Prior literature on meeting or beating

-Linked Bond (“SLB”) transactions to continue to support Tesco’s sustainability strategy and vision. Sustainable financing, aligned with targets included in our Little Helps Plan, is a natural next step for

to investors in both jurisdictions in terms of the form which that notice takes6. 20. For avoidance of doubt, changes that render the Hong Kong Covered Fund ineligible under this MRF (for example – the