million and the gains from loss of control in Pace One and Pace Three of Baht 8,857 million. A use of reasonable assumptions in the fair value measurement is crucial and has significant effect on the fair

some audit firms did not consider some of these crucial Audit firms did not utilize all significant factors in their risk assessments for client acceptance and continuance decisions. Furthermore, an

the game transparent as well as serving as the core of a mechanism that can be applied by all market players. In order to begin assessing the application process, it is very important to sort out the

significant information that is necessary for investment decision making of investors. The important information section of a prospectus under paragraph one shall be typed in an easily legible font size, except

market confidence and business integrity, which in turn is essential for companies that need access to equity capital for long term investment. Access to equity capital is particularly important for future

of Frauds Whereas the audit committee, the independent directors and the executives of listed company play an important role in promoting good corporate governance, driving the improvement of financial

-mail : oca@sec.or.th Root cause analysis Activities for enhancing audit quality Suggestions on how to improve audit quality Executive summary Contents Quality Assurance Review Panel (“QARP”) Significant

and continuance process The important findings arising from risk assessment occurred most frequently in following areas. (1) Risk assessment did not covered all significant areas such as assessing the

assume risk) × A combination of risk preference and risk capacity is an ideal 10 11 g “At the onset of retirement, investment advisors make crucial recommendations to clients concerning asset allocation

of the Office. In issuing the notification in accordance with the first paragraph, the Office shall specify the following important matters: (1) capital fund, net total assets and business operation of