INDEPENDENT AUDIT INSPECTION ACTIVITIES REPORT 2020 SECURITIES AND EXCHANGE COMMISSION, THAILAND Contents Executive Summary 01 04 08 15 28 58 62 70 47 Quality Assurance Review Panel Activities for Enhancing Financial Reporting Quality Summary of Audit Inspection Results A. Firm-Level B. Engagement-Level Root Cause Analysis Framework and Focuses in 2021 Essential Statistics Auditing Landscape in Thailand Executive Summary Over the past year, the Thai capital market experienced tremendous volatili...

amount of 1.04 million baht and the decreased in employee benefit obligation payment at 0.98 million baht. 3. Shareholder equity as of December 31, 2019 with amount of 731.23 million bath decrease from

with the amount of 0.30 million baht and the increased in employee benefit obligation payment at 0.23 million baht. 3. Shareholder equity as of March 31, 2019 with amount of 769.89 million bath decrease

Rules and Appropriate Investment Advisory (3) Knowledge on complex and non-complex capital market products e.g. derivatives, debt securities, and high-risk or complicated mutual funds (4) Investment

with the amount of 0.55 million baht and the decreased in employee benefit obligation payment at 0.08 million baht. 3. Shareholder equity as of June 30, 2019 with amount of 754.13 million bath decrease

of reduction in the payment of hire-purchase payable with the amount of 0.80 million baht and the decreased in employee benefit obligation payment at 0.50 million baht. 3. Shareholder equity as of

.; (b) the complicated nature of the action or the tools using for such action such as using a disguised name of other person or establishing a company for concealment; (c) the record of behaviour of

.; (b) the complicated nature of the action or the tools using for such action such as using a disguised name of other person or establishing a company for concealment; (c) the record of behaviour of

is so numerous that to conduct a case as an ordinary case shall be complicated and impractical.2 2. The consequence of the judgment The judgment of the Court shall have the consequence of binding the

securities Fee of the company and the processing of mortgage is not complicated. 10) Opinions of the Audit Committee and/or the Directors of the Company having differing opinions from the Board of Directors of