amount of time to execute and review professional work or suffer the failure to identify the discrepancies or the material misstatement in financial statements. The firms have numerous deficiencies in
inappropriate exercising of professional skepticism. Our preliminary root cause analysis showed that each audit firm’s observations arose from different causes. For example, the absence of significant topics in
roles and responsibilities and discharge them efficiently as required by the professional standards and relevant regulations. Accordingly, the SEC has laid out a plan to promote capabilities of the
manager Manager Senior Junior Expert in........ Expert in........ Total * The Audit Firm may adjust the details of its position structure by identifying each sublevel of position (if any). ** Specify the
manager Manager Senior Junior Expert in........ Expert in........ Total * The Audit Firm may adjust the details of its position structure by identifying each sublevel of position (if any). ** Specify the
of market integrity and investor protection by raising professional work standards and capabilities of both entities and individuals involved with various functions of our capital market such as
Annual Report 2010 ANN UAL REPORT 2010 SECURITIES AND EXCHANGE COMMISSION, THAILAND ASEAN ECONOMIC COM MUN ITY Vision S = Setting High Standard E = Ethical C = Committed Pro = Professional Mission
consist of THB 3,022 million as the cost of construction, show equipment, theme park design and decoration, service fee for specialist and interest expense, while the remaining THB 548 million accounts for
consist of THB 3,022 million as the cost of construction, show equipment, theme park design and decoration, service fee for specialist and interest expense, while the remaining THB 548 million accounts for
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