Activity Report 2016_En INDEPENDENT AUDIT INSPECTION ACTIVITIES REPORT 2016 INDEPENDENT AUDIT INSPECTION ACTIVITIES REPORT 2016 Executive Summary...................02 Quality Assurance Review Panel................04 Activities for Enhancing Audit Quality...................05 Summary of Audit Inspection Results A. Firm Level...................08 B. Engagement Level...........................28 Root Cause Analysis...................42 Framework and Focuses in 2017...................44 Essential St...
กรรมการและผู้บริหารบริษัทจดทะเบียนต้องปฏิบัติหน้าที่ด้วยความสุจริต (duty of loyalty) ตามบทบัญญัติมาตรา 89/10 โดยกรรมการและผู้บริหารบริษัทจดทะเบียนต้อง (1) กระทำการโดยสุจริตเพื่อประโยชน์สูงสุดของบริษัท
company who fails to perform his duties with responsibility, due care and loyalty.) Section 305 (Person who damages, destroys, conceals, any property or document which the competent officer has seized
company who fails to perform his duties with responsibility, due care and loyalty.) Section 305 (Person who damages, destroys, conceals, any property or document which the competent officer has seized
improved the monitoring process to be coherent with the TSQC 1 and the SEC’s observation. However, in 2017 we still identified the findings on the monitoring process in some audit firms as follows: 1. The
executives who have performed their duties with care and loyalty and more severe penalties may be imposed on directors or executives who commit a fraud. Q: In case where the board of directors hires an
following regulations: (1) performing duties or providing services with loyalty; (2) performing duties with responsibility and deliberation as a professional and treating each investor with fairness
236 Personnel in the capital market business shall perform duties in accordance with the following regulations: (1) performing duties or providing services with loyalty; (2) performing duties with
director, senior portfolio manager, Asia, Morgan Stanley Investment Management (6) Jenn-Hui Tan, global head of stewardship & sustainable investing, Fidelity International (7) Danielle Welsh-Rose, ESG
law and standards. Guidelines 1.3.1 In assessing whether directors and executives have performed their fiduciary duties with the required responsibility, due care and loyalty, reference should