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

uncertainty. Assuming that investors are able to calculate variability of future earnings and employ it as an estimation of fundamental risk. They perceive that future earnings variability is lower for firms

Quantitative methods in accounting research A String of Earnings Increases, Future Earnings Uncertainty, and Firm Fundamentals Sarayut Rueangsuwan Kasetsart University SEC Working Papers Forum 19th

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

ongoing focus at the SEC, and the fundamental way to achieve such objective is to create and promote a well-balanced ecosystem for financial reporting. Apart from promoting and developing the audit quality

an inaccuracy in gathering or processing data from which the financial statements are prepared and factual misstatement with no doubt (42%), and reclassification for presentation (40%). Incorrect

considering the purchase of units of foreign collective investment schemes should understand the concept and principles of the foreign collective investment schemes. If you are in any doubt, you should consult

ฉบับไม่เป็นทางการและจัดท าขึ้นเพื่อเป็นข้อมูลอา้งอิงประกอบเท่านั้น For the avoidance of doubt, the English language version of the Sustainability Bond Guidelines published on the ICMA website is the

และจัดท าขึ้นเพื่อเป็นข้อมูลอ้างอิงประกอบเท่านั้น For the avoidance of doubt, the English language version of the Social Bond Principles published on the ICMA website is the official version of the

Securities and Exchange Commission Independent Audit Inspection Activities Report THE ROAD LEADING TO GROWTH 2013 This report is available for download on the SEC website: www.sec.or.th Contact For more information, please contact us at: Securities and Exchange Commission,Thailand 333/3 Vibhavadi-Rangsit Road, Chomphon, Chatuchak, Bangkok 10900, Thailand Tel : +66 2 263 6082 or +66 2 263 6218 e-mail : oca@sec.or.th Root cause analysis Activities for enhancing audit quality Suggestions on how to...