stakeholders, and thus bolstering further confidence of both local and foreign investors in our capital market. Due to the substantial effects of audit quality on the reliability of the available financial
reliability of financial reporting by selecting suitable accounting policies and implementing effective internal control systems. In other words, they are the first line of defense in financial reporting. Next
be through climate mitigation impact and/ or climate adaptation or resilience. The CBS is made up of two parts: the parent standard (Climate Bonds Standard v2.0) and a suite of sector specific
คุณสมบัติอื่น ได้แก่ ความถูกต้องแท้จริง (authenticity) ความรับผิด (accountability) การห้ามปฏิเสธความรับผิด (non-repudiation) และความน่าเชื่อถือ (reliability) ข้อ 3 เพื่อประโยชน์ในการปฏิบัติตามหลักเกณฑ์ที่
คุณสมบัติอื่น ได้แก่ ความถูกต้องแท้จริง (authenticity) ความรับผิด (accountability) การห้ามปฏิเสธความรับผิด (non-repudiation) และความน่าเช่ือถือ (reliability) ข้อ 3 เพื่อประโยชน์ในการปฏิบัติตามหลักเกณฑ์ทีก่ำ
operated by a third party. An auditor did not test the reliability of the report, even though it was used to assess the existence of consignment goods when he performed a test of detail in the substantive
monitor accuracy and reliability of financial report and internal control and internal audit system, as ensure that company performs in compliance with the laws and regulations. Q: In case audit committee
1. Climate-scenario analysis – risks & opportunities over short, medium and long term 2. Impact assessment - business strategy and financial planning 3. Vulnerability assessment & resilience of
the following factors: reliability of the mutual fund’s source of income, competitiveness and fluctuation of the business in which the fund invests, diversification of the fund’s investments
reviewers are encouraged2 to assess the relevance, robustness and reliability of selected KPIs, the rationale and level of ambition of the proposed SPTs, the relevance and reliability of selected benchmarks