Activity report 2017En CAPITAL MARKET FOR ALL INDEPENDENT AUDIT INSPECTION ACTIVITIES REPORT 2017 INDEPENDENT AUDIT INSPECTION ACTIVITIES REPORT 2017 Executive Summary Quality Assurance Review Panel
approaches to governance practices. ICGN Members support the flexible application of this Guidance, and therefore the specific circumstances of individual companies, investors and the markets within which they
Assurance Review Panel (“QARP”) 5 02 Activities for enhancing audit quality 10 03 Summary of inspection results 15 A. Firm level 16 B. Engagement level 28 04 Root cause analysis 38 05 Our focus for 2015 41 06
offered securities; nor contain any assurance in relation to the value or returns on the offered securities; nor shall they certify the accuracy and completeness of information contained in the registration
....................................................................................02 Quality Assurance Review Panel........................................03 Activities for Enhancing Financial Reporting Quality
also accepting payment from Alipay and WeChat to accommodate Chinese tourists. High Net Worth Individual KBank teamed up with Muang Thai Life Assurance PCL to launch “The Ultimate Endowment 15/1” as an
for reform in individual countries. 4 G20/OECD PRINCIPLES OF CORPORATE GOVERNANCE © OECD 2015 The Principles were originally developed by the OECD in 1999 and last updated in 2004. The current review
and business opportunities in each individual sector and area across all industries. In parallel, we focused on the development of technological solutions with the aim of becoming “Customers’ Life
offered securities; nor contain any assurance in relation to the value or returns on the offered securities; nor shall they certify the accuracy and completeness of information contained in the registration
....................................................... Quality Assurance Review Panel ................................... Activities for Enhancing Audit Quality ............................ Summary of Audit Inspection Results A. Firm Level