Activity_Report_62En INDEPENDENT AUDIT INSPECTION ACTIVITIES REPORT 2019 INDEPENDENT AUDIT INSPECTION ACTIVITIES REPORT 2019 Contents Executive Summary 02 42 45 19 30 04 08 14 Quality Assurance Review Panel Activities for Enhancing Financial Reporting Quality Summary of Audit Inspection Results B. Engagement-Level A. Firm-Level 38 Root Cause Analysis Framework and Focuses in 2019 Essential Statistics Auditing Landscape in Thailand Executive Summary The capital market plays an important role in d...
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...
/2014 financial statements. ABC has to file with the SEC and publicly disclose the reviewed financial statements by January 16, 2015. ABC ceased its garment business operation and did not utilize its land
, which was due on 17 April 2018. EARTH is now required to clarify and publicly disclose the information within 60 days after the bankruptcy court grants a permission for the plan preparer to assess the
ambitious SLB; they aid investors by promoting accountability of issuers in their sustainability strategy and availability of information necessary to evaluate their SLB investments; and they assist
believes that this Statement of Intent will aid the public and all capital market stakeholders to understand the SEC’s role and operations, and promote confident participants of the capital market. 2. Vision
the assumptions used in the fair value measurement, and to publicly disclose such assumptions and the sensitivity analysis on significant factors through the SET’s Electronic Information System within
on scope of audit imposed by the companies’ managements. AIE and AI must submit to the SEC and publicly disclose the rectified and audited 2014 financial statements by May 27, 2015. AIE was also
) to rectify its 2013 and Q2/2014 financial statements and then submit to the SEC as well as publicly disclose the rectified and audited/reviewed financial statements by October 27, 2014. The Supreme
to the SEC and publicly disclose the rectified and audited/reviewed financial statements urgently. The SEC found that the auditor gave qualified opinions on EIC’s 2014 and Q1/2015 financial statements