beginning to the completion of financial reporting activities. Collaboration and support of all parties involved is also important for quality financial reporting of companies in the capital market

auditor. Each element listed above is a crucial foundation of reliable financial report preparation; 3. Audit Committee and independent director: The audit committee and independent directors are considered

projects were implemented with the collaboration from the Thailand Federation of Accounting Professions (TFAC). For example, the preparation for the implementation of the International Standard on Quality

TSQC1 consists of six elements, all of which are important for the system of quality control, deficiencies in one element inevitably affect the working of others and resolving a weakness in one element

audit firms and the auditors have improved significantly on the overall audit quality and on each element of their firm-level quality control systems, compared to the results from the first-cycle audit

inspection results in the 3 inspection cycle (2017-2018); the score in each element of the quality control system of most audit firms was higher than that during the 2 cycle, notably the ‘monitoring’ element

Regulators Group) in Kuala Lumpur, Malaysia. The AARG was established by the collaboration from the Audit Oversight Board (“AOB”) of Malaysia, Accounting and Corporate Regulatory Authority (“ACRA”) of

............................................................................................ 23 COLLABORATIVE ENGAGEMENT Effective Collaboration ...................................................................................................................................... 26 Group

collaboration to realize SDG investment opportunities, focusing on investor and policy dialogues drawing on UNDP’s presence in over 170 countries, deep sustainable development expertise and relationships with

in every level. This includes digitalization of the SEC’s entire workflow and database management system with regard to audit oversight. These collective efforts will reinforce further collaboration