newly approved auditors (as shown in figure 15). We observed the continuous improvement of audit quality over the past years. The result of audit quality inspection in this 3 inspection cycle (as shown in

.............................................................................................................................................................. 15 3.3. Pathway 2: Relative Performance Improvement ................................................................................................................................................. 16

issuer should disclose strategic information that may decisively impact the achievement of the SPTs. The SPTs should be ambitious, i.e.: - represent a material improvement in the respective KPIs and be

the performance of each KPIs date against each predefined SPTs is observed Target setting means the recommended process of establishing credible SPTs as outlined in the ASEAN SLBS Trigger event means

audit quality, training sessions on how to remedy the recurring deficiencies identified in several audit firms. Such efforts to develop audit 02 quality have evidently paid off with the improvement of the

firms made for each TSQC1 element might differ due to factors such as corporate cultures and their different strengths, we were fairly satisfied with the significant improvements observed in most aspects

enterprise market in the medium term. Cost management has resulted in profitability improvement. Excluding payment to TOT, cash cost of service and SG&A continued to be stabilized, -4.8% YoY and +2.2% QoQ, due

individual auditors’ engagement. The overall results of the inspection conducted on 13 audit firms in 2016 during the third cycle, which is between 2016 to 2018, indicated continuous improvement from the

during this second-cycle audit inspections, the SEC observed significant improvements, compared to the results from the first cycle, on most aspects of the feedbacks and recommendations given by the SEC

Hong Kong. This is an improvement from previous survey when Thailand was ranked the fourth. This year Thailand made progress in 4 out of 5 categories (CG Rules and Practices, Enforcement, IGAAP, and CG