Microsoft PowerPoint - Discussion of risks for auditor Discussion of risk ฝ่ายกํากับบัญชีตลาดทุน 2 agenda 1. Economic Environment 2. Political Environments 3. High Risk Industries 4. Specific

as well as new high-end products, which the Company started to produce commercially towards the end of 2016. The increased capacity enabled the Company to increasingly fulfill customers’ orders

showed of 25.1% in the same quarter of last year. Excluding TBSP of 22.6% GP, Company’s %GP represented at 19.4%, primary by lower Gross Profit of High-Valued Document and Flexible Packaging. THB million

expenses. Besides, low-risk products offer low-return, while high-risk-high-return products come with high volatility. All of these factors make it more challenging to ensure sufficient post-retirement

holdings—most of which are high-quality—at lower than fair value prices, impacting the funds’ value. This rapid decrease in the funds’ value might lead to further sell of other mutual funds and result in

accepting any audit engagements; assess the firms? adequacy of human resources with sufficient skills, knowledge, and capabilities to deliver high quality audit work; and improve risk assessment criteria to

and responsibilities of high-level management Chapter 2 Availability of competent personnel Chapter 3 Fund management operation system 3.1 Accepting of purchase or redemption orders of investment units

responsibilities of high-level management Chapter 2 Availability of competent personnel Chapter 3 Fund management operation system 3.1 Accepting of purchase or redemption orders of investment units 3.2 Investment

at CalSTRS, and it identifies at a high level that we will “engage corporate management to seek information and understanding of the corporate decision and its ramifications on ESG issues.” Our

performance of their duties, as well as adequate measures to keep information of members and their clients confidential. Derivatives clearing houses shall disclose their regulations on good governance to the