rating action the matter, application of the credit rating methodology, decision-making activities (e.g., the operation of a rating committee), interaction with the rated entity, obligor, originator
in the audit performance. These firms are also revising the monitoring procedures to be more comprehensive, both at the firm level and the engagement level. This matter requires much time and efforts
risks to improve data availability? Risk Management a) Risk identification and assessment processes: Describe process of identifying and assessing climate-related risks, also for each product and
the time- on period has to be considered. • The records of key audit partner’s time-on period is not complete or • Inappropriate detail in manual and database on this matter may expose the audit firm
Doing Business, currently known as the Business Enabling Environment (BEE) project. The BEE project is expected to introduce new approach for assessing the business and investment climates from the
Doing Business, currently known as the Business Enabling Environment (BEE) project. The BEE project is expected to introduce new approach for assessing the business and investment climates from the
performance. However, as the manners to evaluate performance may vary, the firm should implement the manner which is suitable for the environment and culture of each firm, Convincingly, the performance
the Principles and the more specific Guidelines are often used by ICGN members as a benchmark in assessing investee company governance practices, in voting guidelines and are referenced by academia and
used to determine the credit rating. respect to a credit rating action the matter, application of the credit rating methodology, decision-making activities (e.g., the operation of a rating committee
notes, Thai government debt instruments, other debt instruments and ordinary shares; 2) the guideline for assessing liquidity for fund investment overseas be updated and 3) the scope of application of