group Insufficient compliance testing to ensure both independence and confidentiality where the audit staff providing assurance services in their own capacity 3. Client acceptance and continuance
requirements, as evidenced by a number of issues raised during the first cycle inspections having been resolved. For instance, audit firms have seriously adopted measures to improve and ensure their independence
responsibility of all independence issues? If yes, Does he/she have the seniority, experience, authority and resources and take responsibility for the adequacy of firm’s procedures? 2 For firms without designated
on related party transaction. Audit committee shall have independence as basic qualifications as required by the SET notification, meaning that audit committee shall be independent director. Q: Can
client’s account to her own account. Moreover, there was a cash withdrawal of 1 million baht at a bank counter for which the client had signed on the withdrawal slip in advance without writing down a
to her own account. Moreover, there was a cash withdrawal of 1 million baht at a bank counter for which the client had signed on the withdrawal slip in advance without writing down a specific amount
Governance Attributes Board Committee Characteristics 1) Board Size 2) Board Independence 3) Board Duality 4) Board Meeting Audit Committee Characteristics 1) Audit Committee Size 2) Audit Committee Expertise
as practitioner members. To maintain the independence of the QARP and their opinions, the SEC requires that the number of the attending non-practitioner members in each session be greater than the
Mr. Harnrit Hansen On May 13 -14, 2010, Mr. Harnrit Hansen, a former director of L.V. Technology Public Company Limited (LVT), sold 711,300 shares of LVT through an account of his own company in
institutional clients of registered derivatives dealers and derivatives fund managers, considering that the institutional clients are capable of making their own investment. The institutional clients may