, for example, a methodology, industry or subject matter specific guide; and - The firm is able to complete the engagement within the reporting deadline. 4 Does the firm inform personnel of its acceptance

this guide—lawsuits, books and records requests, and proxy access—because these have, to date, either been used largely for financial or corporate governance matters, or regarding proxy access, do not

contributors and the editor of this publication accept no responsibility for loss occasioned by any person acting or refraining from action as a result of any views expressed in these pages. No one should act

shareholder). Many of these transactions facilitate normal day-to-day business of the business group and might be economically efficient. Examples of such transactions are sale or purchase of goods, and

associated risks that are too high. In a situation where a risk level is higher than normal or there is a potential conflict of interest or a possible lack of independence, the audit firms must put in place

are the subject of rumours. We also sought cooperation from popular stock chat websites to be careful in their posting of company news that has not yet been confirmed or denied. The most accentuated

a project or economic activity. Its first version was published in November 2021 and came along the second version in March 2023. The ASEAN Taxonomy is meant to serve as an overarching guide to

judgement, transactions that were not in the normal course of business, and accounting transactions that required professional skepticism, the SEC found deficiencies in the inadequate gathering of audit

legal status of any territory or the endorsement or acceptance of such boundaries. Copyright © 2023 United Nations Development Programme (UNDP) United Nations Development Programme Thailand 14th Floor