the codes of professional ethics. Most of the findings are in Engagement Quality Control Reviewer (“EQCR”) rotation, non-audit service, individual acceptance, and independent monitoring. 13 Independent
; (ก) การสำรวจและทำความเข้าใจลูกค้า (explore & understand) เพื่อให้ได้มาซึ่งข้อมูลที่เพียงพอเกี่ยวกับฐานะทางการเงิน ผลการประเมินระดับความเสี่ยงที่ลูกค้ายอมรับได้ และเป้าหมายในการ
common control with another entity. performs analytical functions that are necessary for the issuing or monitoring of a credit rating or participates in determining credit ratings, including an employee
written investment governance policy, (4) making informed investment decisions and monitoring investee companies regularly, (5) escalating monitoring of and engagement with the investee companies in case of
operations involving supervision of market activities or monitoring of compliance with the stated laws, rules and regulations are generally managed within the SEC Office, except for licensing, which must be
Engagements) (1) (1) 4 (Human Resources) ( ) ( ) 5 (Engagement Performance) (2) ( ) 6 (Monitoring) (1) (2) 100 .20 65 2 KPMG KPMG AQIs 2 KPMG KPMG 2 KPMG KPMG KPMG KPMG KPMG KPMG KPMG KPMG 108 31 2564 5.60
) 4 (Human Resources) ( ) ( ) 5 (Engagement Performance) (2) ( ) 6 (Monitoring) (1) (2) 100 .20 85 2 EY data analytic tools EY EY EY EY EY EY EY EY EY 211 30 2564 6.41 35 EY 3 3 1 (Leadership
that impacts economic decisions, e.g. SASB, TCFD All stakeholders who want to understand a corporate’s positive and negative contribution to sustainable development, e.g. GRI Standards All corporates and
information related to provision of services as a derivatives clearing house sufficiently to the extent that members or their clients, or any involved persons understand risks from use of the services, and
Equity Engagement: Post-Investment Monitoring Is Critical ............................................................. 22 Enhancing Credit Analysis Through Engagement