servicing clients who want to reclaim their assets and will lay off all employees,SEC found out that clients’ digital assets which remained under control or in possession of BX were transferred thereafter
maintains its mission to oversee and develop the quality of auditors in the capital market. The quality control system of the audit firms is regularly inspected, and the audit engagement is randomly selected
used to manipulate markets and to obtain control over a company without being subject to any takeover or disclosure regulations. Moreover, co- operation might also be for the purposes of circumventing
enhancement in a number of markets. Large listed companies have sought to enhance their corporate governance as a means of both improving control mechanisms and better managing risks, and last but not least, to
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
control system which is sufficient and reliable for supervising its auditors’ work to comply with the professional standards on a continuous basis. Such audit quality control system complies with
SEC Secretary-General Ruenvadee Suwanmongkol said: “The SEC gives priority to the audit quality control system of audit firms in the capital market, and regularly inspects and issues inspection
obtain sufficient appropriate audit evidence and the possible effects are material, resulting from: ( 3.2.1 circumstances beyond control of the entity (paragraph.........); ( 3.2.2 circumstances relating
2.1.3 inappropriate/insufficient disclosure of information (paragraph........). ฆ 2.2 Inability to obtain sufficient appropriate audit evidence and the possible effects are material, but not pervasive
(paragraph number........) ( 4.4 Inability to obtain sufficient appropriate audit evidence arising from ( 4.4.1 Circumstances beyond the control of the entity (paragraph number........) ( 4.4.2 Circumstances