Activity Report 2016_En INDEPENDENT AUDIT INSPECTION ACTIVITIES REPORT 2016 INDEPENDENT AUDIT INSPECTION ACTIVITIES REPORT 2016 Executive Summary...................02 Quality Assurance Review Panel................04 Activities for Enhancing Audit Quality...................05 Summary of Audit Inspection Results A. Firm Level...................08 B. Engagement Level...........................28 Root Cause Analysis...................42 Framework and Focuses in 2017...................44 Essential St...
acknowledgement letter or equivalent from predecessor auditors • The firm or its auditor may not consider necessary information and circumstances thoroughly and may be exposed to the risk of accepting or continuing
exposed to very unsustainable practices, without requiring of investors to do a detailed analysis themselves. The label is awarded and administered by the Central Labeling Agency (CLA) of Belgian SRI label
irradiation hours of other projects decreased due to the weather conditions in Japan, which witnessed torrential rainfall and was exposed to lesser sunshine duration. 3. Realized share of profit from investment
Company or the subsidiaries exposed to potential corruption involvement; (2) Guidelines for controlling, preventing and monitoring corruption-related risks; (3) Employees communication and training on
risk assessment to identify the operation of the Company or the subsidiaries exposed to potential corruption involvement; (2) Guidelines for controlling, preventing and monitoring corruption-related
supervision is to prevent market manipulation. All parties mutually agree to adopt the pre-emptive move concept and preventive measures should be specific and avoid confusing information. By doing so, the SEC
or a contract that offer returns from the asset underlying, which results in the fund being exposed to such asset. Part 1 Regulations on Mutual Fund Management and Private Fund Management
quarter, the refinery business incurred a loss from crude and product oil price hedging contract at THB 138 million, compared to a loss of THB 78 million in Q3/2018. The refinery business was exposed to
actions already taken in accordance with the anti-corruption policy in the following matters: (1) Business risk assessment to identify the operation of the Company or the subsidiaries exposed to potential