seminars held by various organizations and overseas secondment programs on IT audit field. - 09 - Summary of Audit Inspection Results A. Firm Level Excellent quality control system within the audit firms is

Thailand Taxonomy Board The Thailand Taxonomy Board is established to develop Thailand Taxonomy, a classification system of economic activities deemed as environmentally-sustainable. The Board comprises agencies from both the public and private sectors to ensure all sectors’ views are reflected. In the initial phase, the list of agencies is as follows: 1. Bank of Thailand (BOT)* 2. The Securities and Exchange Commission, Thailand (SEC)* 3. Office of Natural Resources and Environmental Policy and...

same asset in the same area and use the value of the market price. That concern with market condition. 4. Total value and criteria used to determine the total value of the transaction 4.1 Total value of

Land and Building) by compare to the market value with the same asset in the same area and use the value of the market price. That concern with market condition. 4. Total value and criteria used to

เห็นว่าหลักเกณฑ์ที่ก าหนดค่อนข้างกว้าง ควรเจาะจง ให้ชัดเจนกว่านี้ ส านักงานทราบถึง concern ดังกล่าว อย่างไรก็ตาม เน่ืองจากโครงการ regulatory sandbox มี วัตถุประสงค์เพื่อเปิดพื้นที่ให้ผู้เข้าร่วมโครงการ

, respectively. However, customers spending has not yet resumed to usual due to the concern about the continued pandemic in overseas, the low expectation of economic recovery, business cutting down expenses and

uncertainty concerning entity’s ability to continue as a going concern (paragraph........); ( 5.2 An uncertainty relating to the future outcome of exceptional litigation or regulatory action (paragraph

........).  5. Have emphasis of matter paragraphs resulting from (can choose more than one): ฆ 5.1 An uncertainty concerning entity’s ability to continue as a going concern (paragraph........); ฆ 5.2 An

raise independence issues. (Non-audit service) 3. High Risk Industries Resource, extractive, mining, oil and gas industries : • The current issue is not necessarily going concern but the issue is more

apply) ( 5.1 Using of going concern assumption appropriate but a material uncertainty exists (paragraph number.......) ( 5.2 An uncertainty relating to the future outcome of exceptional litigation or