crucial for the auditors to suitably develop an expectation of the recorded amounts, sufficiently evaluate the reliability of data from which the expectation is developed, and determine an acceptable

submitted. For example, some respondents proposed that a red list of activities be created, and the scope of Thailand Taxonomy be expanded to cover other economic activities (i.e., manufacturing and

submitted. For example, some respondents proposed that a red list of activities be created, and the scope of Thailand Taxonomy be expanded to cover other economic activities (i.e., manufacturing and

deemed illegal Q: Does whistleblower protection measures cover auditor? A: Yes.   Q: Is the requirement for auditor to report suspicious circumstance of the management's misconducts considered as

cover the following matters:             (1)  To specify “ the digital asset custodial wallet provider” as a new digital asset business under the Emergency Decree on Digital Asset Businesses B.E. 2561

cover direct and indirect GHG emission data + aggregated levels to cover for others selected topic specific data 16 • K-Strategy • Sustainable Development Framework and Policy • Environmental Management

engagement. To the extent appropriate and as required by applicable professional standards, these policies and procedures should cover planning, performing, supervising, reviewing, documenting, and

deemed illegal Q: Does whistleblower protection measures cover auditor? A: Yes.   Q: Is the requirement for auditor to report suspicious circumstance of the management's misconducts considered as

Court, which will cover the issues of bias, undue process or abuse of power. Moreover, the SEC has in place a process of operation, including a rule-making process, to prevent commercial or other sectoral

executives; (2) evaluate the performance of the board of directors and executives. Clause 9 Derivatives clearing houses shall take at least the following actions with respect to organizational structuring: (1