efficiency and effectiveness of engagement performance. Most observations from the engagement-level inspections in the past inspection cycle were related to audit planning and audit of difficult and complex

inventory and cost of sales, and the audit of difficult or complex transactions were among the most prevalent observations. It was noteworthy that some of those observations also shared a trait of

consultations are performed for difficult or contentious matters? If yes, please describe the responses to quality risks to the following questions. - Have the conclusions reached been implemented? If they were

.                                                                      _____________________________* The United Nations Guiding Principles on Business and Human Rights: Implementing the Protect, Respect, Remedy Framework (UNGPs) has been officially endorsed by UN member countries since 2011.

(UNGPs) ซึ่งให้ความสำคัญกับ 3 เสาหลัก คือ การคุ้มครอง (Protect) การเคารพ (Respect) และการเยียวยา (Remedy) การประชุมดังกล่าว ถือว่าเป็นการประชุมประจำปีที่ใหญ่ที่สุดการประชุมหนึ่งของสหประชาชาติ เนื่องด้วยมี

and Remedy’, among Thai listed companies. She said that SEC was very pleased to be involved in driving this issue under the National Action Plan on Business and Human Rights, which was approved by

other elements which require immediate remedy or the previous findings that are not yet rectified. Inevitably manifest the possibility of the leader’s lack of appropriate care for mitigating the

.   Regarding the next 15-year perspective, the Secretary-General said: “It is difficult to make a clear-cut prediction while the digital asset industry is in constant, dynamic change. Nevertheless, the SEC is

signs MOU with Central Institute of Forensic Science to increase efficiency in testing evidence of offenses in the capital market. capital market are complicated and finding the evidence is difficult

appropriate consultation took place for difficult or contentious matters? If yes, Please describe the policies and procedures. If no, How does the firm ensure that the difficult or contentious matters have been