the Stock Exchange of Thailand (the SET) within March 1, 2013. However, the audited financial statements for the year 2012 were later submitted to the SET and the SEC Office (as a substitute for the

substitute personnel at operational level and management level, financing source, office equipments and information technology systems, as well as, should evaluate on a usage of finance and accesibility to

procurement or determination of substitute personnel at operational level and management level, financing source, office equipments and information technology systems, as well as, should evaluate on a usage of

independence of the firm. - Precisely define the ‘related entities’ to enable the audit firms to completely disclose and consider the independence regarding related entities. The process to evaluate the

· Forms 2 Does the firm have policies and procedures for the retention of firm’s documentation for a period of time sufficient to permit those performing monitoring and review procedures to evaluate the

, the SEC found that the audit firms did not seem to evaluate 11 whether there were any threats to independence or any conflicts of interest before issuing engagement letters to clients. Beyond

inspection to evaluate its compliance with its policies and procedures? – Monitoring Process If yes, please specify 1) Who perform such function e.g. in-house, outsource, network firm? 2) How often the firm

Questionnaire A Monitoring the Firm’s Quality Management Policies and Procedures Firm's Reference /Guidance Notes Description A1 Does the whole firm perform inspection to evaluate its compliance with

performance. However, as the manners to evaluate performance may vary, the firm should implement the manner which is suitable for the environment and culture of each firm, Convincingly, the performance

brand “ZIGA” and electrical conduit under the Company’ s brand “DAIWA”. They are innovative substitute products for hot-dip galvanized product or painted https://market.sec.or.th/public/idisc/Views