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
of the company. (7) Review the company’s compliance with private sector’s anti-corruption and certification programmes, including the Collective Action Coalition Against Corruption’ s Self-Evaluation
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
comparable, which in turn will enable the users of financial reports to access accurate and sufficient information for making investment decisions Over the years, the SEC has been giving precedence to the
activities in the capital market. They harm the public and investors. Over the years, we have consistently promoted public awareness and knowledge on investment scams to help the public build a self-protection
sufficient flexibility to allow markets to function effectively and to respond to new expectations of shareholders and other stakeholders. The Principles are widely used as a benchmark by individual
encourage active co-operation between companies and employees. Securities regulators, stock exchanges, self-regulatory organisations and investor groups should continue to educate companies and the public