of the monitoring and root cause analysis on such deficiencies, remediation plan preparation and the follow-up of the remediation plan. The SEC will continue to assist audit firms and follow up on
collaboration of audit firm leaders, auditors and personnel. Nevertheless, some audit firms have yet to remove deficiencies in engagement performance and monitoring while they are revising their audit manual and
elements of the financial reporting ecosystem, from better education and training to more rigorous monitoring and enforcement. And it is only when the appropriate processes are in place and the people
monitoring process and remediation plan. Looking ahead, the SEC will keep up the momentum of strengthening and developing stakeholders. In 2019, we will organize educating sessions on the impending financial
Thailand CH. Karnchang Public Company Limited (the “Company”) hereby reports the connected transaction among the Company and Expert Transport Co., Ltd., whose shares are held by the Company’s major
inspection results in the 3 inspection cycle (2017-2018); the score in each element of the quality control system of most audit firms was higher than that during the 2 cycle, notably the ‘monitoring’ element
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
efficient and effective monitoring process. Along the same line, the inspection results of individual engagements showed promising improvement of audit quality in the capital market, as reflected in the
professional oversight role carries with it high standards of prudence, care and loyalty such that the value of the asset is preserved and increased over the time horizon relevant to the underlying owner of the
in Accountancy, Thammasat University Bachelor of Laws, Thammasat University Bachelor of Commerce, Thammasat University 1. Mr. Nontaphon Nimsomboon Position: Expert Member, Securities and Exchange