Activity_Report_62En INDEPENDENT AUDIT INSPECTION ACTIVITIES REPORT 2019 INDEPENDENT AUDIT INSPECTION ACTIVITIES REPORT 2019 Contents Executive Summary 02 42 45 19 30 04 08 14 Quality Assurance Review Panel Activities for Enhancing Financial Reporting Quality Summary of Audit Inspection Results B. Engagement-Level A. Firm-Level 38 Root Cause Analysis Framework and Focuses in 2019 Essential Statistics Auditing Landscape in Thailand Executive Summary The capital market plays an important role in d...

INDEPENDENT AUDIT INSPECTION ACTIVITIES REPORT 2020 SECURITIES AND EXCHANGE COMMISSION, THAILAND Contents Executive Summary 01 04 08 15 28 58 62 70 47 Quality Assurance Review Panel Activities for Enhancing Financial Reporting Quality Summary of Audit Inspection Results A. Firm-Level B. Engagement-Level Root Cause Analysis Framework and Focuses in 2021 Essential Statistics Auditing Landscape in Thailand Executive Summary Over the past year, the Thai capital market experienced tremendous volatili...

/2014 financial statements. ABC has to file with the SEC and publicly disclose the reviewed financial statements by January 16, 2015. ABC ceased its garment business operation and did not utilize its land

qualified opinions due to limitation on scope of audit imposed by the company management. EIC must submit to the SEC and publicly disclose the rectified and audited/reviewed financial statements urgently. The

Bangkok, December 17, 2014 ? The SEC notified Asset Bright Plc. (ABC) to rectify its Q3/2014 financial statements. ABC has to file with the SEC and publicly disclose the reviewed financial statements

also required to file with the SEC and publicly disclose the rectified and audited/reviewed financial statements by July 6, 2014.The SEC found that the auditors expressed qualified opinions on VTE?s 2013

. STHAI then must submit to the SEC and publicly disclose the rectified and audited financial statements by June 26, 2014.The SEC found that the auditor was unable to express opinion on such financial

, which was due on 17 April 2018. EARTH is now required to clarify and publicly disclose the information within 60 days after the bankruptcy court grants a permission for the plan preparer to assess the

Earlier, the SEC instructed EARTH to clarify the information regarding the existence and the fair value of the mining property rights over the two mines located in Indonesia and publicly disclose the

ambitious SLB; they aid investors by promoting accountability of issuers in their sustainability strategy and availability of information necessary to evaluate their SLB investments; and they assist