Bangkok, September 25, 2014 - The SEC organized ?3rd SEC Working Papers Forum?, jointly with the Faculty of Business Administration and the Faculty of Management Sciences, Kasetsart University presented three research papers on ?Listed Company Assessment?. Dr. Vorapol Socatiyanurak, SEC Secretary-General said that the third SEC Working Papers Forum, organized under the MoU with four leading business schools aiming to provide a platform for capital market research presentation and implementation....
for quality within the firm’ element, compared in three inspection cycles. In general, it can be concluded that most of listed companies’ audit firms reached the evaluation results in each element of
important that the auditors carefully assess the audit risks and plan their audits accordingly. This becomes particularly important as the effective date of the new auditor’s report is fast approaching, where
risk assessment process, an auditor was not concerned about the reason why the client changed auditors and indicator in disclaimer opinion. The audit firm concluded that client had medium risk. Example 5
assess the incremental risks associated with their staff providing personal services while other firms, which collected the necessary information, had no means to verify the reliability or the completeness
September 2020 and the board of directors has already concluded that the company is truly affected by the COVID-19 situation.While the general shareholders’ meeting cannot be held to approve the annual
ec ti on A ct iv it ie s Re po rt 1 J an ua ry 2 01 3 - 31 D ec em be r 20 13 comparison was not carried out. Audit procedures were not performed to assess the reasonableness and reliability of the
. The major causes could be concluded as follows: 1. In the second quarter of 2018, the company had income from sales services and electricity sales by subsidiary company amounting to Baht 276.54 Million
indices have been largely influenced by the fundamental factors in the U.S. ?Noise trading behavior analysis in the SET? was presented as the second research paper. Although the 2010 study concluded that