holdings—most of which are high-quality—at lower than fair value prices, impacting the funds’ value. This rapid decrease in the funds’ value might lead to further sell of other mutual funds and result in

ASEAN Audit Regulators Group meeting. High-quality financial reports are significant in cultivating trust in the capital market. To that end, auditors play an essential role in auditing and expressing

and innovations to facilitate fast and convenient market access, more efficient cost management of existing and new intermediaries in fulfilling investors? demands, enhancing market supervisory

convenient market access, more efficient cost management of existing and new intermediaries in fulfilling investors? demands, enhancing market supervisory standards, and corporate reform to streamline

A. RAP and Audit methodology A.0 Risk Assessment Process for Engagement Performance element: Firm's Reference /Guidance Notes Description 1 What are the quality risks in Engagement Performance

, guidelines for supporting high quality and promoting sustainable growth of the audit firms in the Thai capital market, proposal to amend the Accounting Professions Act regarding promotion of the accounting

auditors with high quality and expertise is key to the support for duty performance of the audit committee. Apart from knowledge, capability, and sufficient time and resources for engagement performance, the

quality control systems are more likely to produce high quality audits. In light of this observation, it is crucial that when audit committees select an auditor, the quality of the audit works and the

. These efforts are expected to contribute to Thailand’s economic growth and maintain the high-quality standard of the financial reporting of listed companies in Thailand. Additionally, the SEC reinforced a

securities issuers, financial advisors, auditors, market intermediaries, and stock exchanges. Both market integrity and investor protection could not be achieved without high quality financial information