of the financial statements? Are any tax services provided on a contingent fee basis? Any tax services of a management nature? Has the firm acted for audit client in court regarding tax (advocacy role

management nature? Has the firm acted for audit client in court regarding tax (advocacy role) 6 Litigation Support: Does the firm provide litigation support services? If so, would it involve the estimation by

code of conduct with the economic, social and environmental responsibility. BGRIM has recognized and giving importance to anti-corruption by cultivating and advocacy for directors and employees at all

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

, including stock exchanges, investment consultants, credit rating agencies, and others can provide valuable contributions toward adoption of the recommendations. The Task Force believes that advocacy for these

) Speakers: - Ms. Ruenvadee Suwanmongkol, Se cretary-General, Securities and Exchange Commission , Thailand - Mr. Paul P. Andrews, Managing Director, Research, Advocacy and Standards, CFA Institute - Ms

ม่ันใจไดวา non-audit services ดังกลาวอาจสงผลใหผูสอบบัญชีขาดความ เปนอิสระในงานสอบบัญชีเน่ืองจากเขาขาย เปนการสอบทานผลงานของตนเอง (self- review threat) หรือการสนับสนุนงาน ตนเอง (advocacy threat

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Principles of Corporate Governance - G20 version G 20/O E C D P rin c ip le s o f C o rp o ra te G o ve rn a n c e G20/OECD Principles of Corporate Governance ENG_Corporate Governance Principles_Cover.indd 3 27-Aug-2015 6:43:10 PM G20/OECD Principles of Corporate Governance OECD Report to G20 Finance Ministers and Central Bank Governors September 2015 G20/OECD PRINCIPLES OF CORPORATE GOVERNANCE © OECD 2015 3 Note by the OECD Secretary-General G20 Finance Ministers and Central Bank Governors Meet...

INDEPENDENT AUDIT INSPECTION ACTIVITIES REPORT 2020 SECURITIES AND EXCHANGE COMMISSION, THAILAND Contents Executive Summary 01 04 08 15 28 58 62 70 47 Quality Assurance Review Panel Activities for Enhancing Financial Reporting Quality Summary of Audit Inspection Results A. Firm-Level B. Engagement-Level Root Cause Analysis Framework and Focuses in 2021 Essential Statistics Auditing Landscape in Thailand Executive Summary Over the past year, the Thai capital market experienced tremendous volatili...