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

relevant party because it needs to communicate with them about the network requirements. 2 What information does the firm specify to communicate with those external parties in order to enhance stakeholder

Asian publicly-listed family-firms? • What we did:  Literature review of Asian family-firm research. - Evidence of current level of family-firms in Asian economies. - Types of family-firms. - Homogeneous

also a team of knowledgeable and competent engagement partner and audit staff working together under a reliable audit quality control system of the audit firm.  As such, the auditing must be carried out

Bangkok, March 3, 2014 ? The SEC Board approved the amendments to regulations on trustee of real estate investment trusts (REITs) to enhance flexibility and facilitate REIT development.Vorapol

accounting and auditing standards. The event aims to promote audit regulator and audit firm cooperation, boost audit quality in the region while enhance reliability of financial reports of companies in ASEAN

The Exclusion of Investment Management for Private Equity Firm from Securities Business in the Category of Private Fund Management

Audit Firm Name: Subject : Leadership Responsibility Prepared by Date LEADERSHIP RESPONSABILITIES FOR QUALITY WITHIN THE FIRM Particulars Reference / Guidance Notes Description 1 Who is the ultimate

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

Audit Firm Name: Subject : Human Resources Prepared by Date Particulars Reference /Guidance Notes Description A Human Resources Planning 1 Is the firm’s human resource planning in line with the