in money laundering /criminal activities; • reasons for proposed appointment /re-appointment. 6 Does the firm evaluate the knowledge, expertise of engagement team and sufficient time required to

identification and detect the deficiencies in time. The engagement team will subsequently be able to perform additional audit procedures to obtain sufficient appropriate audit evidence, conclude the 20 Findings

, the SEC adopted an online communication channel for the first time when organizing an educational event for stakeholders via Facebook Live, and issued relief measures to mitigate impacts of the COVID-19

in the audit performance. These firms are also revising the monitoring procedures to be more comprehensive, both at the firm level and the engagement level. This matter requires much time and efforts

internal committee reviews some or all screening decisions; ▪ Automated IT systems prevent investments in excluded stocks; ▪ Systematic process that alerts the portfolio manager, compliance team and ESG team

Offeror : PRIME-TIME COMPANY LIMITED | Date of submission of the Statement of Intention : 01/11/2005

Offeror : PRIME-TIME COMPANY LIMITED | Date of submission of the Statement of Intention : 22/10/2007

turnover in busy season? 4 How does the firm address concerns regarding the competence and capabilities of engagement team members, including ensuring they have sufficient time to perform their

https://www.sec.or.th/EN/Pages/LawandRegulations/AuditorAccount.aspx English (United States) AuditorQualityAssuranceReview also a team of knowledgeable and competent engagement partner and audit staff

Offeror : TIME dotCom International Sdn Bhd | Date of submission of the Statement of Intention : 27/09/2017