February 14, 2022 6 กระบวนการจดัท าประเด็นส าคญัดา้นความย ัง่ยนื (Materiality Process) การจัดล าดับความส าคัญโดยการส ารวจจากกลุม่ผูม้สีว่นไดเ้สยีขององคก์รทกุกลุม่ Step 1: Identification of Relevant
major gains/losses of clients in the year? 2 The standard documentation highlights all important matters for consideration, including: · integrity and identification checks on client, for example: · The
Client Acceptance: Firm's Reference /Guidance Notes Description 1 The standard documentation highlights all important matters for consideration, including: • integrity and identification checks on client
Change (Please specify all information on change of first name / last name since becoming sui juris and attach documents indicating such change) 1.2 Type of Card [ ] Identification Card [ ] Passport (only
shall be disclosed with expected turnaround schedules during each period of time. Remark: Identification of the customers or suppliers who account for more than 30 percent of the total income over the
shall be disclosed with expected turnaround schedules during each period of time. Remark : Identification of the customers or suppliers who account for more than 30 percent of the total income over the
everyone in the firms, even if he or she is not allocated to the engagement. • The identification of related parties of the audit firms is not sufficient, which may cause the firm not to consider the
the case where the derivatives broker will engage in a derivatives contract with a client as a counterparty, the derivatives broker shall inform the client of such position and obtain a written consent
broker shall inform the client of such position and obtain a written consent from such client; (6) in the case of giving advice on derivatives, the derivatives broker shall give advice which is suitable to