juristic offenders in eight cases and the total remittance of more than 50 million baht as public revenue.  Mr. Somchai Pongpattanasin, SEC Assistant Secretary?General in charge of the Enforcement Division

while the decrease in revenue of the combined cycle power plant is caused by temporarily shut down for major maintenance. Please be informed accordingly. Yours faithfully, (Mr.Pijayaphong Na Bangxang

results of the current inspection cycle in the engagement-level mostly emerged from the lack of sufficient appropriate audit evidence in substantive procedures phase. The audit of revenue, the audit of

every process in the revenue cycle to audit, including collection process. Only 11 transactions were followed up during the collection stage since the other transactions had not yet been collected. None

individual auditors’ engagement. The overall results of the inspection conducted on 13 audit firms in 2016 during the third cycle, which is between 2016 to 2018, indicated continuous improvement from the

trainings. Executive summary 2 On the engagement-level inspections, the SEC has detected deficiencies in certain audit areas such as audits of revenue cycle and substantive analytical procedures. We have

cycle were found in the following areas: audit sampling, audits of revenue recognition under percentage of completion method, audits of inventory and cost of sales, and the process of forming an audit

from the first inspection cycle (2010-2012) to 2019, the first year of the 4th inspection cycle (2019-2021), showed promising overall improvement despite the SEC’s more intensive inspection in several

ชื่อผู้ได้มา/จำหน่าย :?JARDINE CYCLE & CARRIAGE LIMITED | ประเภทหลักทรัพย์ : หุ้น | วันที่มีหน้าที่ : 30/03/2558

Bangkok, July 8, 2016 ? The SEC Independent Audit Inspection Activities Reports for the second-cycle period during 2013-2015 have shown significant progress in the quality control system of audit