to make the management that are entrusted for the management of investments work on the basis of integrity and prudence with knowledge and expertise of the professional to ensure the full protection of

are entrusted for the management of investments work on the basis of integrity and prudence with knowledge and expertise of the professional to ensure the full protection of investors’ interest as well

management that are entrusted for the management of investments work on the basis of integrity and prudence with knowledge and expertise of the professional to ensure the full protection of investors’ interest

trainings Monitoring process to ensure the staff’s fulfillment of training requirements has been increasingly more important due to the fast-changing business environment and professional standards. Thus, the

นำส่งภาพถ่ายประกาศและซักซ้อมความเข้าใจเกี่ยวกับการวิเคราะห์หรือให้คำแนะนำการลงทุนโดยบุคลากรจากต่างประเทศ ภายใต้โครงการ ASEAN Professional Mobility

inappropriate exercising of professional skepticism. Our preliminary root cause analysis showed that each audit firm’s observations arose from different causes. For example, the absence of significant topics in

appropriateness of the existing one), the companies should provide the explanations and solutions from such findings. 1 COSO is a joint committee of 5 professional associations including the American Institute of

rotation, and set up the monitoring activities of the database, to ensure that the auditor rotation plan is coherent with the Code of Ethics for Professional Accountants and the firm’s policy. If the

the accounting and internal control systems. The third line of defense is the auditors, who must conduct audits and reviews of financial statements in accordance with their professional standards to be

deduced that these shortcomings are caused by two major factors: the shortage of qualified audit personnel and the inability to react to changes of professional standards. This shortage of human resources