Auditor conduct this role? If so – how is professional independence maintained? 5 How does firm deal with client retention where client forms a significant part of partner portfolio and/ or where client

client relationship partners or does the Registered Auditor conduct this role? If so – how is professional independence maintained? 5 How does firm deal with client retention where client forms a

. On the other hand, concerns of the auditor reflect doubts in the company’s questionable financial statements. An Auditor’s independence is also important to ensure transparency and reliability of

our promotion of overseas investments, strengthened enforcement on insider trading, share manipulation, executive misconducts, accounting frauds, false documentation of securities issuance and offering

audit firms were also conducted. For example, (1) succession plan and retention plan, (2) maintenance of independence of audit firms and auditors, (3) assessment on readiness of accounting personnel, (4

encouraged audit firms without an international network to form a coalition to share academic supports among themselves. For example, a joint development of an audit program, joint training sessions, and

สามารถรักษาระดับคุณภาพ งานสอบบัญชีใหมีมาตรฐานดีดังเดิม นอกจากนี้ หากบริษัท เอเอสทีฯ มกีารพิจารณาอยางสม่ำเสมอเก่ียวกับ ปญหาและอุปสรรคตอความเปนอิสระในเชิงประจักษ (Independence of Appearance) ที่อาจเกิด

Capital Market 'Work' for Everyone", which aims to drive sustainable growth across all sectors by promoting the importance of freedom and equality." remarked Rinjai Chakornpipat, SET senior executive

independence. 3.2.6 The board should appoint relevant committees to review specific matters, to screen information, and to recommend action for board approval; however, the board remains accountable for all

หรือไม่ และแจ้งให้ลูกค้าทราบก่อนหรือหลัง ด้วยวิธีใด โดยมีหลักฐานอ้างอิงได้หรือไม่ · (ข) หลักปฏิบัติในการให้คำแนะนำอย่างอิสระ (independence and objectivity) · ผู้ให้คำแนะนำมีวิจารณญาน/มีอิสระในการให้คำ