the audit of information technology general control (ITGC), as many medium-and small-sized audit firms had been identified by the results of inspection to lack sufficient competent personnel in

Well-being Create Social Shared Value Self sufficient PTT Group Clean & Green Roadmap CONFIDENTIAL & PROPRIETARY Any use of this material without specific permission of PTT is strictly prohibited Aim to

been made with ho nest belief and reasonable ground that it is for the best interest of the company; (2) decision has been made in reliance of information honestly believed to be sufficient; and (3

listed companies, audit firms’ focus is on the sufficient supply of able auditors and the implementation of and the compliance with the Thai Standard on Quality Control 1 (“TSQC1”), which is equivalent to

obtained; the lack of basis for determining a sample size that would be sufficient to reduce sampling risk to an acceptable level; no stratification before sampling for a population with various

available for all to use as a best practice guide and self-assessment tool to help Enterprises integrate impact management and the SDGs into decision-making. They are part of what will be a harmonized suite

these threats to their independence. 3. Client acceptance and continuance Appropriate client acceptance and continuance process could help audit firms to ensure that they have sufficient available staff

หมุนเวียน ผู้สอบบัญชีแบบใหม่ได้ โดยหน่วยงานทางการจะต้องก าหนดมาตรการป้องกัน (“safeguard”) ที่จ าเป็นใน สถานการณ์นั้น ดังนั้น เพื่อบรรเทาผลกระทบให้แก่ผู้สอบบัญชีและส านักงานสอบบัญชี ส านักงานจึงเห็นควร ผ่อนผัน

corporate procurement to motivate companies to disclose their environmental impacts, and to reduce greenhouse gas emissions, safeguard water resources and protect forests. Over 14,000 organizations around the

of the Securities and Exchange Commission. Clause 2 At least two fifths of the total number of directors of a derivatives exchange shall be persons capable of performing the duty to safeguard the