Re: Particulars of Notice Calling Shareholders’ Meeting of Listed Companies to Obtain Approval for Issuance and Offer of Securities for Sale

review is adequate, and the audit has quality. If the engagement teams fail to obtain sufficient appropriate audit evidence, the partners and the managers should be able to identify the issues before

substantive procedures or if the substantive procedures alone are not sufficient, then the auditor shall design and perform tests of controls to obtain sufficient appropriate audit evidence about the operating

is not sufficient to provide assurance that such non-audit services may or may not impair the independence arising from the self-review threat or advocacy threat. • The audit firm may lack necessary

obtain sufficient audit evidence to conclude whether the investment in the associated company and its share of profit or loss were fairly stated in the consolidated financial statements. Accordingly

identification and detect the deficiencies in time. The engagement team will subsequently be able to perform additional audit procedures to obtain sufficient appropriate audit evidence, conclude the 20 Findings

listed companies, audit firms’ focus is on the sufficient supply of able auditors and the implementation of and the compliance with the Thai Standard on Quality Control 1 (“TSQC1”), which is equivalent to

effect     Access to information Require approval of the shareholders   Self-preservation of rights/ general approval from the SEC   Require approval of the shareholders with disclosure of sufficient

or through mutual agreements. The chapter also supports stakeholders’ access to information on a timely and regular basis and their rights to obtain redress for violations of their rights. V

their objectives of safeguarding client benefits, enhance their trustworthiness, and maintain overall market integrity, but also reflect their self-discipline which would further reduce chances of law