, goals and strategies, supervision and monitoring of the SEC's operation, and board-level evaluation The SEC Office Code of Governance specifies the following requirements: Legal compliance Independence
ต้องเข้ามาด าเนินการอย่างเข้มงวดกับภาคธุรกิจ (Regulatory Discipline) การปฏิบัติที่เกิดจาก ทัศนคติและแรงผลักดันของตัวธุรกิจเอง (Self-Discipline) และแรงผลักดันจากตลาด (Market Discipline) โดยเฉพาะผู้ลงทุน
audit firms usually belong to a group of firms or a large network firm, which could lead to situations where the auditors’ independence could have been impaired had the firm leaders not been cognizant of
, the SEC deems it necessary for the audit firms to be self-reliant, which always starts with an adequate supply of competent audit staff who possess thorough understanding of both accounting and auditing
information among borrowers, lenders and other market participants; Independence and conflicts of interest CRA rating decisions should be independent and free from political or economic pressures and from
independence of the QARP and their opinions, the SEC requires that the number of the attending non-practitioner members in each session be greater than the number of the attending practitioner members and not
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
, appropriate and efficient. In addition, to observe the independence of the internal audit unit, as well as to approve the appointment, transfer and dismissal of the head of the internal audit unit or any other
) วิธีการเปิดเผยขอ้มูลใหลู้กคา้ท่ีปรึกษาการลงทุนทราบ (ข) หลกัปฏิบติัในการใหค้ าแนะน าอยา่งเป็นอิสระ (independence and objectivity) (ค) หลกัปฏิบติัในการปฏิบติัต่อลูกคา้ประเภทเดียวกนัอยา่งเท่าเทียมกนั
audit committee should consider the independence of auditors. In certain cases where auditors are well familiar with their audit clients, there may be an issue of duty negligence and failure to report