matters relative to independence confirmations, performance evaluations, results of monitoring, client acceptance and continuance evaluation, etc? · Using electronic databases · Manual notes · Checklists
Department is in charge of reviewing the SEC's compliance and giving advice on how to improve the internal control system. For operational independence, the department is subject to direct reporting to the
SEC Secretary-General Rapee Sucharitkul revealed that “the financial reports are crucial for investors’ investment decision-making. The independence of auditors, which plays an important role in
Audit Firm Name: Subject : Ethical Requirements Prepared by Date INDEPENDENCE, INTEGRITY AND OBJECTIVITY: A. Independence Procedures Checklist: Obtain a copy of the firm’s documented ethics
includes inspection of audit firms’ quality control systems, which has been running since 2010. According to the Activities Report 2021, audit firms in the capital market have continued to improve their
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
board of directors to be members of “audit committee." Audit committee is responsible for reviewing financial statements, internal control system, and ensuring that the company has disclosed information
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
น้อยสามารถเสนอเพิ่มวาระการประชุมล่วงหน้าก่อนวัน ประชุมผู้ถือหุ้น คณะกรรมการควรมีมาตรการป้องกันกรณีท่ีกรรมการและผู้บริหาร ใช้ข้อมูลภายในเพื่อหาผลประโยชน์ให้แก่ตนเองหรือผู้อื่นในทางมิชอบ (Abusive self
ควบคุมภายในที่เหมาะสม (Strengthen Effective Risk Management and Internal Control) หลักปฏบิตั ิ7 รักษาความน่าเชื่อถือทางการเงินและการเปิดเผยข้อมูล (Ensure Disclosure and Financial Integrity) หลักปฏบิตั ิ8