intangible capital? (Rule-based investing strategy to captures risk-adjusted returns and generates alpha) • Gather data (SET) • Categorize companies with ESG scores & intangible capital ratio into 6 groups
financial statements on cost of sales and inventories which revealed lack of efficiency and reliability of AIE internal control system. The auditor was thus unable to gather sufficient evidence for such
-mail : oca@sec.or.th Root cause analysis Activities for enhancing audit quality Suggestions on how to improve audit quality Executive summary Contents Quality Assurance Review Panel (“QARP”) Significant
existing shares, equivalent to 23 percent of the total shares of Kerry (the “Sale Shares”), from the three existing shareholders, i.e. (1) KLN Logistics (Thailand) Limited, (2) Gather Excellence Limited, and
emphasis on, and strive to improve, the quality control in every element on a continued basis. This will help to promote audit quality and build trustworthiness of the financial reporting system of the Thai
will simultaneously improve the other elements’ effectiveness. Determined to solidify financial reporting and audit quality, the SEC aims to strengthen all elements of TSQC1 and has, therefore, raised
............................................................ B. Engagement Level ............................................... Root cause analysis and examples of action plans to improve the quality control system .................. Our Focus for the Third
the company. Payment : A lump sum payment on the transferring date, June 5, 2019. The proceeds from the sale will be used to improve working capital, increase liquidity and reduce the financial burden
for review. We also roll out various projects to support the quality development from within the firms, e.g., workshops on in-depth analysis of the root causes of deficiencies and how to improve the
leverage opportunities } Improve your reputation as an active and engaged owner [ 5 ] Step One: “The Plan” The first step in deciding whether an engagement program is right for you and your firm is to