disclose information on the resilience of their strategies. Expert users find the impact of climate change on a company’s business and strategy as the “most useful” for decision-making. Key findings (full
Activity Report 2016_En INDEPENDENT AUDIT INSPECTION ACTIVITIES REPORT 2016 INDEPENDENT AUDIT INSPECTION ACTIVITIES REPORT 2016 Executive Summary...................02 Quality Assurance Review Panel................04 Activities for Enhancing Audit Quality...................05 Summary of Audit Inspection Results A. Firm Level...................08 B. Engagement Level...........................28 Root Cause Analysis...................42 Framework and Focuses in 2017...................44 Essential St...
number of the attending practitioner members and none of the members shall have any relationship to or any interest in the cases being adjudicated. Mr. Nontaphon Nimsomboon Positions: • Expert Member of
Exchange Commission No. 30/2558 Re: Approval of Foreign Auditors in the Capital Market. 2. I will closely monitor the applicant to perform an audit work in giving opinions on financial statements with
recommendation; Commissioners , namely: 1. Permanent Secretary of the Ministry of Finance; 2. Permanent Secretary of the Ministry of Commerce; 3. Governor of the Bank of Thailand. Expert commissioners
To ensure that asset management companies primarily manage funds for the investors’ benefits, SEC has revised the regulations in order to control and monitor mutual fund management by requiring
cooperated with the Association of Securities Companies in its issuance of the code of conduct on relationship with clients. Brokers must closely monitor clients’ trades and ensure the quality of advice given
information in the auditor’s report to support their investment decision-making. rd nd rd 03 Quality Assurance Review Panel Mr. Nontaphon Nimsomboon Positions: • Expert Member of the University Council
University, Japan and a Ph.D. in the same field from Washington University, USA. She was Deputy Governor of the central bank prior to her appointment as the Governor. 5. Mr. Karun Kittisataporn Expert member
evidence during a planning phase and a substantive test phase, especially in the audit of revenue, risk assessment and response to the risk of fraud. In this regard, the SEC will support and closely monitor