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
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
audit staff are about to leave the audit firms to join the audit clients, there might be concerns over their professional conducts being compromised due to potential bias and incentives given by those
, using the work of a management’s expert, audits of going concern assumption and professional skepticism. Examples of the audit deficiencies in each area are discussed below. 19 In de pe nd en t Au di t In
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
consultation project and continued to provide training on professional standards to ensure that the auditors in the capital market will be able to perform their duties appropriately in accordance with relevant
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
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
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