improvement of accounting, auditing, financial information disclosure. The main responsibility of the IOSCO C1 is to provide counsel relating the revision of accounting standard, auditing standard, and ethical
Audit Firm Name: Subject : Ethical Requirements Prepared by Date INDEPENDENCE, INTEGRITY AND OBJECTIVITY: A. Independence Procedures Checklist: Obtain a copy of the firm’s documented ethics
or others, (4) interferance with the client?s asset by withdrawing and transfering the client?s securities, and (5) breach of ethical and professional code of conduct prescribed by the Association of
philosophy , businesses should operate on the basis of fair advantage without seeking excessive profits at others’ expenses or overlooking possible social consequences or crises. Ethical and effective use
contributing to the long-term success and performance of the company. Other factors relevant to a company’s decision- making processes, such as environmental, anti-corruption or ethical concerns, are considered
financial reporting standards, international standards on auditing, and international ethical standards for professional accountants. Our staff members were also delegated to the IFRS Advisory Council whose
standards and the professional ethical requirements in order to reflect the practical issues in applying those standards and requirements. Besides, IOSCO C1 is a channel for us to acknowledge the trends and
system inspection grouped by elements in TSQC1, as can be seen in figure 9, it is revealed that more than 50 percent of audit firms attained “very good” and “good” rating in ethical requirements
จรรยาบรรณที่เกี่ยวข้อง (Relevant Ethical Requirements) 15 ดีมาก (1) ดีมาก (1) 3 การตอบรับงานและการคงไว้ซึ่งความสัมพันธ์กับลูกค้าและ งานแต่ละงาน (Acceptance and Continuance of Client Relationships and