self-assess their own progress and make necessary improvement. In addition, five major institutional investors – the Government Pension Fund, the Social Security Office, the Association of Investment
self-assess their own progress and make necessary improvement. In addition, five major institutional investors – the Government Pension Fund, the Social Security Office, the Association of Investment
self-assess their own progress and make necessary improvement. In addition, five major institutional investors – the Government Pension Fund, the Social Security Office, the Association of Investment
whether the code of conduct is complied: 1.3.1 Monitoring and assessment by an internal audit unit or a compliance unit; 1.3.2 Self -assessment by executives and employees; 1.3.3 Assessment by independent
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
their objectives of safeguarding client benefits, enhance their trustworthiness, and maintain overall market integrity, but also reflect their self-discipline which would further reduce chances of law
earlier cycles, with significant progress in two key elements of quality control: acceptance and continuance of client relationship, and human resources. On the individual audit engagement level, the
listed companies, audit firms’ focus is on the sufficient supply of able auditors and the implementation of and the compliance with the Thai Standard on Quality Control 1 (“TSQC1”), which is equivalent to
comparable, which in turn will enable the users of financial reports to access accurate and sufficient information for making investment decisions Over the years, the SEC has been giving precedence to the
, the SEC made a significant progress in implementing the recommendations of TDRI by organizing a focus group and a public hearing on the proposed amendment to the Securities and Exchange Act. Moreover