may include when voting on matters affecting a parent company or client. Institutional investors should put in place, maintain and publicly disclose a policy for identifying and managing conflicts of
, and identifying and assessing risk of fraud and response to those risks. Example 4 : The disclosure checklist did not contain current disclosures as required by other regulatory bodies such as the SEC
identifying areas for improvements to advance the audit quality in Thailand to the global level. In February 2013, the SEC hosted a seminar for audit committees on the topic, “Audit Committee: How to best
threats to independence and objectivity and take appropriate actions, including withdrawing from an engagement if effective safeguards could not be applied? 17 Does the firm have a system for identifying
engagement if effective safeguards could not be applied? 17 Does the firm have a system for identifying all services performed for clients, including services performed by entities closely aligned through
Ensuring the well-being of all stakeholders to cope with COVID-19 outbreak is the Company’s priority, together with flexible business plan to suit the changing environment. Outlook for 2020 Performance
with flexible business plan to suit the changing environment. Outlook for 2020 Performance Regarding to an uncertainty of COVID-19 situation, which will impact various dimensions of business, the Company
complete and thorough audit manuals and audit programs in accordance with the standards on auditing, e.g., identifying and assessing the risks of material misstatement, audit sampling, audit of group
, contributing to cost saving under Fit Fast Firm project. The new talcum plant, which provides flexible manufacturing capabilities together with certified high quality systems, has started commercial operation in
mutual fund whose investment policy is more flexible than that of a retail fund and whose investment units are restricted to be offered and held by institutional investors , high net worth investors and