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

improved the monitoring process to be coherent with the TSQC 1 and the SEC’s observation. However, in 2017 we still identified the findings on the monitoring process in some audit firms as follows: 1. The

สินทรัพย์ ดิจิทัล ระบบซื้อขายสินทรัพย์ดจิิทัล ระบบสำหรับการซือ้ขาย ระบบงานที่ช่วยเสริมสร้างและรักษา กลไกการทำงานของระบบซือ้ขาย ให้มีความเป็นระเบียบเรียบร้อย (market surveillance) ระบบชำระราคาและส่งมอบ

support the reasonableness of the assumptions used in the fair value measurement of the observation decks as planned. PACE thus requested another deadline extension to 31 January 2018. If the results of the

income of the Observation Deck on the MahaNakhon Project. The valuation relies on assumptions and forecasted numbers. PACE then used the valuation results to recognize an investment amount of Baht 8,231

quality control systems are more likely to produce high quality audits. In light of this observation, it is crucial that when audit committees select an auditor, the quality of the audit works and the

, effective monitoring of management and be accountable to the company and its shareholders. Moreover, the board is also required to balance the different interests and classes of shareholders, and others. The

future. The regulators could apply the results for their monitoring criteria of turnover ratio or promoting of more listed companies, e.g. stock analysis report issuance. Key words: illiquidity stock

2018 and 2017 showed a promising increase of approved auditors without any observation and a decline in the number of approved auditors with deficiencies and condition to follow-up on the next cycle. The

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