team, tools and work systems. Therefore, the audit firm plays an important role in supporting the auditors to perform their work with greater quality and efficiency. In addition, the proposed revision of

thus unable to gather sufficient evidence for such transactions.  In this regard, the SEC required AIE clarify the issues to the SEC and publicly disclose the information by May 12, 2015.In addition, AIE

’ equity falls below zero. In case of any irregular trading activity, SET is the frontline inspector and, if it is considered a liable offense, will gather information for SEC to conduct in-depth inspection

financial statements on cost of sales and inventories which revealed lack of efficiency and reliability of AIE internal control system. The auditor was thus unable to gather sufficient evidence for such

organizations. The survey was the collaboration between the SEC and ACCA to gather opinions of audit-firm personnel to identify retention factors and analyze any causes of resignation for future improvements

immediate family member or close family member of the personnel in the audit team holds financial interest in audit clients or serve as a director or officer of an audit client, or as an employee in a

gather related documents and information. If any directors or executives of IFEC, past and present, are found to have been involved in any wrongdoings, the SEC will take prompt and swift legal actions

are not barred by prescription or limited by time to gather evidence as specified by law. Matters beyond the SEC responsibility 1. Matters under supervision of other laws, for instance, Ponzi scheme

Thai Capital Market and Economic Growth.” In addition, the research team from Thammasat University led by Prof. Witawat Rungruangphon and Mr. Weerapong Kitiwong, PhD., presented the results of the Value

and business disputes; ●  Complaints barred by prescription or limited by time to gather evidence as specified by law. ​ Matters under the SEC Responsibility Complaint Handling Procedure Samples of