to amend the granting of approval of directors or managers of securities companies for promptness to better meet the requirements of business sectors while maintaining the protection of investors from
year’s financial statements being audited / reviewed by predecessor auditors (paragraph........); ฆ 6.2 Comparative information that have not been audited / reviewed (paragraph........); ฆ 6.3 Significant
Commission Remark: The reason for promulgation of this Notification is to: (1) improve the granting of approval of executives of derivatives business operators for promptness to better meet the needs of
derivatives business that will be commenced specifically to agricultural derivatives; (2) in the case where the licensee has requested the SEC Office to inspect operation's promptness during application
derivatives business that will be commenced specifically to agricultural derivatives; (2) in the case where the licensee has requested the SEC Office to inspect operation's promptness during application
, potential to be public interest entity, the complexity of IT systems, group audit, and accrued audit fees. Example 4 : The prior year’s audit report issued by a predecessor auditor gave a disclaimer opinion
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...
อบังคับในขั้นตอนการพิจารณา รับงานสอบบัญชี (เชน ผูสอบบัญชีไดรับทราบขอเท็จจริงเก่ียวกับการไมปฏิบัติตามหรือขอสงสัยวา มีการไมปฏิบัติตามกฎหมายและขอบังคบัจากผูสอบบัญชีคนกอน (predecessor auditor
predecessor. The proceeding to appoint member of the Fund Committee under Section 218/7 (4) to replace the vacated position shall be completed within sixty days from the date on which the position becomes
- LD ER AC HR EP MO Partner evaluation and partner remuneration Confirmation of compliance with ethical requirements and related disclosure Communicating with predecessor auditor Procedures to monitor