the 4th inspection cycle the SEC has continuously focused on the policies and procedures employed by the audit firm to ensure its auditor’s independence, which include rotation of auditors and the

capital market. Nonetheless, the SEC still identified certain deficiencies in the quality control system in this inspection cycle such as rotation of auditors, insufficiency of human resources, completeness

inspection cycle (2016 to 2018), audit firms in the capital market established and maintained a system of quality control as required by the Thai Standard on Quality Control (“TSQC 1”). The majority of audit

requirements as per the findings in the 2 inspection cycle. However, in 2017 we identified findings on the relevant ethical requirements in certain audit firms as follows: 1. Auditor rotation in case of listed

Audit Inspection Activities Report for the 1ST cycle 1 October 2010 - 31 December 2012 Example 1 : There was no policy about EQCR rotation and no policy for EQCR and engagement partner to apply a cooling

Cycle of Audit Inspection ........................................................ Significant Statistical Information .................................. 02 04 05 08 24 38 40 43 Executive summary High

solar loanbook. And large conglomerates in the upstream segment of the solar supply chain, such as 1 IEA Energy Technology Perspectives 2012 2 WBGU 2004 World in Transition: Towards Sustainable Energy

individual auditors’ engagement. The overall results of the inspection conducted on 13 audit firms in 2016 during the third cycle, which is between 2016 to 2018, indicated continuous improvement from the

56 companies. - Seeking to include different types family-firms. 5 CURRENT STATE ASIAN FAMILY-FIRMS • Family-firm representation in Asia. - Credit-Suisse (2011) study but any large comparative analysis

organic waste from municipal and industrial sources.4 Climate Bonds Initiative (CBI): An investor-focused not-for-profit organisation, promoting large- scale investments that will deliver a global low