efficient, transparent, and examinable, in a bid to promote confidence towards, and integrity and security of, the overall financial system, and to improve the competitiveness and image of the Thai capital

. Nevertheless, we remark that the audit firms should further develop and improve their quality control systems, especially in Engagement Performance and Monitoring elements which are essential for ensuring that

emphasis on, and strive to improve, the quality control in every element on a continued basis. This will help to promote audit quality and build trustworthiness of the financial reporting system of the Thai

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

-mail : oca@sec.or.th Root cause analysis Activities for enhancing audit quality Suggestions on how to improve audit quality Executive summary Contents Quality Assurance Review Panel (“QARP”) Significant

efficient and effective monitoring process. Along the same line, the inspection results of individual engagements showed promising improvement of audit quality in the capital market, as reflected in the

company directors and management for the purpose of monitoring and imposing administrative sanctions ● Closely monitored listed companies’ involvement in inappropriate connected transactions Improve quality

fair and orderly markets, ensure regulatory convergence with international standards and improve efficiency of information disclosure of securities issuers in compliance with good corporate governance

participants should strive toward in order to improve investor protection and the fairness, efficiency and transparency of securities markets, and reduce systemic risk. The Principles apply to all types of CRAs

on the selection of qualified candidates. Boards of directors must improve their participation in strategic plan- ning, monitoring of internal control and risk oversight systems. Boards should ensure