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information, the SEC relies on its vigorous audit inspection system to provide regular oversights on the works of the auditors. After the effective date of the SEC Notification on the Approval of Auditors in
including the work-from-home cooperation, the SEC adopted a remote approach for inspection of audit firms’ quality control systems, which enabled the SEC to maintain a regular inspection of such systems. In
inappropriate exercising of professional skepticism. Our preliminary root cause analysis showed that each audit firm’s observations arose from different causes. For example, the absence of significant topics in
, the SEC implements the procedures for increasing the quality of their work on a continuing basis. This includes regular inspection of audit firms’ quality control system and random inspection of
reasonable regulations. Beside regular communication with the preparers regarding the importance of quality financial reporting, the SEC cooperates with the Stock Exchange of Thailand in promulgating the
, infrastructure funds, infrastructure trusts and real estate investment trusts (REIT).The proposed rules would require regular disclosure of the annual registration statement, annual report, financial statements as
…......................................................กรรมการ (นายกรวิชญ์ สวาทยานนท์) &"Angsana New,Regular"&14หมายเหตุประกอบงบการเงินเป็นส่วนหนึ่งของงบการเงินนี้ &"Angsana New,Regular"&14&P PL-T12M บริษัท เอสพีวี 77 จำกัด และบริษัทย่อย งบกำไรขาดทุนเบ็ดเสร็จ