the development of provident funds to address the inadequacy of retirement savings, especially as Thailand enters the state of aging society."The SEC gives utmost importance to building trust and

prescribed by the Office shall act as follows: (1) preparing a report of the inadequacy of collateral and liquid asset in accordance with the form prescribed by the Office and submit to the Office within the

and liquid asset prescribed by the Office shall act as follows: (1) preparing a report of the inadequacy of collateral and liquid asset in accordance with the form prescribed by the Office and submit to

statements are adequate. The inspections uncovered the following deficiencies on the tests of accounting estimates: The SEC has encountered instances where the audit evidence for the group audit was Inadequacy