organisations and take into consideration their comments for further improvement ● Build up better understanding among practitioners (1) Promote the “Director’s Handbook” initiative that clearly prescribes roles
control system at the firm level and the individual engagement level, the SEC encourages all stakeholders to attain a better understanding and awareness of their roles within the ecosystem, from the
Microsoft PowerPoint - KnightorMach_2017 White Knights or Machiavellians? Understanding the motivation for reverse takeovers in Singapore and Thailand Pantisa Pavabutr, Ph.D. SEC Working Paper Forum
committees, internal auditors, and regulatory bodies in accounting professions, and better understanding of their roles and responsibilities. Various tools and mechanism have been introduced to facilitate
development of the financial reporting ecosystem; it is our belief that for the financial reporting to be reliable, the stakeholders in the ecosystem should be aware, and have a good understanding, of their
understanding of their roles and building their readiness for discharging duties more efficiently and effectively. Additionally, the SEC reviewed the accuracy of financial reports of listed companies, supervised
of Frauds Whereas the audit committee, the independent directors and the executives of listed company play an important role in promoting good corporate governance, driving the improvement of financial
governance standards and promoting investors’ confidence in the capital market. • The SEC and the Office of the Auditor General of Thailand (“OAG”) signed a Memorandum of Understanding for strengthening audit
core objective of building a robust foundation for the financial reporting ecosystem, with a special focus on extending the efforts in promoting stakeholders’ better understanding of their roles and the
, the SEC deems it necessary for the audit firms to be self-reliant, which always starts with an adequate supply of competent audit staff who possess thorough understanding of both accounting and auditing