will simultaneously improve the other elements’ effectiveness. Determined to solidify financial reporting and audit quality, the SEC aims to strengthen all elements of TSQC1 and has, therefore, raised

-mail : oca@sec.or.th Root cause analysis Activities for enhancing audit quality Suggestions on how to improve audit quality Executive summary Contents Quality Assurance Review Panel (“QARP”) Significant

DJSI. If yes, assess whether the disclosure can be applied to TCFD 3.3 3.4 Evaluate internal risk management processes and consider whether they can be adapted to incorporate climate-related risks

. 2 When the relevant quality risk items are identified, how does the audit firm develop any procedures or processes to assess the level of quality risks? Please provide the details of followings

for review. We also roll out various projects to support the quality development from within the firms, e.g., workshops on in-depth analysis of the root causes of deficiencies and how to improve the

accepting any audit engagements; assess the firms? adequacy of human resources with sufficient skills, knowledge, and capabilities to deliver high quality audit work; and improve risk assessment criteria to

information, technical knowledge, and experience in audit oversight as well as to improve cooperation between and ensure consistency among audit regulators. This supports the ASEAN capital market linkage plan

Mechanisms in place to evaluate, assess and set environmental targets at Board and management- level Climate-related issues are considered at Board and management-level Results of governance structure leads to

stakeholders in discharging their duties to the fullest capacity and improve the quality of financial reporting of entities in the capital market. Aside from the aforementioned efforts and developments, the SEC

activity, not an entity or a project. In order to assess the eligibility of the activity under the Thailand Taxonomy, one must first dissect an entity or a project into separate activities that generate