information could stimulate trust and confidence in the capital markets, which would in turn sustain long-term economic growth in Thailand. Striving to achieve such quality, it is necessary that all parties
increase overall effectiveness and efficiency of audit processes. In anticipation of the possible auditor shortage due to future market expansion, the SEC has partnered with the FAP and created the training
forward with our daily lives. Many have since found that utilizing technology to digitalize financial products and infrastructures have certainly improved effectiveness of the financial and investment
safest and most responsible ways of moving people. Sustainability Roadmap Do no harm Do it better Differentiation What can young directors learn from the board? Board Effectiveness Board Diversity • Skills
trust and, in turn, more effective dialogue. We have a valuable asset in our voice—and we should use it. What responsibilities do we have as investors? One of the most important is to use our voice to
efficiency and effectiveness of engagement performance. Most observations from the engagement-level inspections in the past inspection cycle were related to audit planning and audit of difficult and complex
to the sustainability of financial reporting quality. Investors in turn can use reliable financial information from such reports to make the right investment decisions. In this regard, the management
issues, if any. - The audit firm leader should emphasize the allocation of the time to monitoring function to enhance the effectiveness and efficiency of the monitoring. 27 In 2016, the SEC inspected 100
operating efficiency and the decrease in marketing expenses that resulted from the company’s policy to increase marketing effectiveness 4. Finance costs were Baht 75.93 million, an increase of Baht 2.66
marketing effectiveness, the decrease in allowance for doubtful account receivables, and the increase in operating efficiency. 4. Finance costs were Baht 227.55 million, a decrease of Baht 4.82 million or