ensure the high quality of financial statements. Executives set tone at the top in a company, and are responsible for the accuracy of financial statements. Other factors such as changes in accounting

. Issuers with primary responsibility for management of water infrastructure assets such as increasing the sustainability of high-quality water supply (e.g. community water systems, aquifers, forested

: This inspection cycle results shows that each audit firm pays attention to 1) the capacity building of its staff and remedying of high turnover rate, 2) improvement of audit manual to be more descriptive

due to its lofty international reserves. Meanwhile, Thai and US interest rates and bond yields were declining due to several factors. There were, for instance, political strife between North Korea and

) Fundamental Knowledge (2) Related Rules and Appropriate Investment Advisory (3) Knowledge on non-complex capital market products and high-risk or complex products, i.e., derivatives, high-risk or complex of

, High interest rate lending, Human Embryonic Stem Cells, Military, Nuclear power, Pornography, Reproductive medicine, Tar sands and oil shale, and Tobacco. 6 VE scale of assessment: Isolated / Occasional

disruption to the economy. Businesses and employment were affected by the lockdown measures while consumer purchasing power continued to decline due to the high level of household debt. However, the government

in advanced manufacturing, high-value services ADDITIONAL INCENTIVES (1) Merit-based incentives E.g. for firms spending on value- creation activities (2) Area-based incentives E.g. for firms located in

.......................................................... 51 G20/OECD PRINCIPLES OF CORPORATE GOVERNANCE © OECD 2015 9 About the Principles The Principles are intended to help policy makers evaluate and improve the legal, regulatory, and institutional

mutual understanding that the information is shared confidentially. The Principles are high-level objectives that CRAs, regulators, rated entities, obligors, underwriters, arrangers, and other market