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Audit Firm Name: Subject : Monitoring Prepared by Date Particulars Reference /Guidance Notes Description A Monitoring the Firm’s Quality Control Policies and Procedures 1 Does the whole firm perform
collaboration of audit firm leaders, auditors and personnel. Nevertheless, some audit firms have yet to remove deficiencies in engagement performance and monitoring while they are revising their audit manual and
inspection results in the 3 inspection cycle (2017-2018); the score in each element of the quality control system of most audit firms was higher than that during the 2 cycle, notably the ‘monitoring’ element
) สารสนเทศและการสื่อสาร (Information and Communication) กระบวนการติดตามผลและแก้ไข (Monitoring and Remediation Process) สรุปหลักเกณฑ์การให้ความเห็นชอบผู้สอบบัญชีในตลาดทุน กฎเกณฑ์ แนวปฏิบัติ และหนังสือเวียน
delivering value to the benefit of beneficiaries or clients over the appropriate time-horizon. 1.2 Independent oversight Institutional investors should be led by boards or other governance structures that act
monitoring programmes should be in place to enable staff to understand relevant codes of conduct and apply them effectively to avoid company involvement in inappropriate behaviour. 5.0 Risk oversight 5.1
able to express their opinion objectively as to whether the financial statements are faithfully represented. Through our oversight system, the Securities and Exchange Commission of Thailand (“SEC”) has
elements of the financial reporting ecosystem, from better education and training to more rigorous monitoring and enforcement. And it is only when the appropriate processes are in place and the people
institutions holding securities business licenses, which are under direct supervision of other regulators and are subject to anti-money laundering and terrorist financing regulatory and oversight regimes that