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

estimate of Department of Lands, actual buying and selling price of the land that is located nearby for being the regulation to appraise as comparison. And agreed to the selling price that is higher than net

price is determined on the fair value of land appraised by an independent appraiser approved by the Office of the Securities and Exchange Commission (SEC) to appraise land and property, which in

such system has reduced overall costs of capital formation for Thai enterprises and increased competitive advantages of our auditors in both global and regional markets. In 2013, the SEC has started its

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

Limited, which is an independent appraiser approved by the Office of the Securities and Exchange Commission (SEC) to appraise land and property, which in accordance with the market price and higher than the

operated by a third party. An auditor did not test the reliability of the report, even though it was used to assess the existence of consignment goods when he performed a test of detail in the substantive

correct and complete and all information which may affect decisions of holders of securities of the business is disclosed and the wordings are concise and are not misleading; (3) appraise the value of the

independence of the firm. - Precisely define the ‘related entities’ to enable the audit firms to completely disclose and consider the independence regarding related entities. The process to evaluate the