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...
information in evaluating the circumstance or relationship that may be a threat to independence. • Staff may gain unauthorized access and may abuse that information. • The audit firm may lack necessary
. Clause 20 If any of the following circumstance arises and constitutes a reasonable doubt, the Office may not grant the approval on the establishment of the fund: (1) the fund filed for the approval on the
submitting the application has not been ordered to temporarily suspend its submission of application for the approval on an establishment of the fund. Clause 20 If any of the following circumstance arises and
their daily lives and business. These measures are intended to shore up borrowers’ financial standing, enabling them to service their debt under the debt restructuring conditions – a circumstance that is
submitting the application has not been ordered to temporarily suspend its submission of application for the approval on an establishment of the fund. Clause 20 If any of the following circumstance arises and
necessary audit procedures, as well as fully document the decisions and all relevant information, to respond to those risks before accepting or continuing the engagements. In a circumstance where an issue of
risk in the future given the different levels of technological readiness among peers, and between banks and other businesses, as well as sudden shifts in circumstance such as a change in transaction
or the Sustainability Officer? Is it an issue for Public Affairs or Stakeholder Relations? Circumstances will vary according to company size, policy and circumstance. Investors need to engage the
Annual Report 2009 1 Annual Report 20092 Over the past year, the Thai economy experienced a recession for the first time since the Asian economic crisis in 1997. The first quarter saw a 7.1 percent contraction as a result of sluggish export in the midst of global financial crisis, diminishing demand of domestic private sector, and lack of confidence in economic and political directions. All these factors played out against a backdrop of weakening economies of our trade partners worldwide, which...