audit committee is expected to communicate and share information with the auditor and make sufficient time for joint meetings. The dialogue should include the scope of audit work and audit procedures as
Exchange Commission Example 3 : Risk assessment did not cover significant issues such as the business background of the board and shareholders, indicator of limited scope, the engagement team’s competency
early action 10 70% How well are Thai companies accounting for emissions? Confidential. Do not distribute. 61% 34% Reported Scope 1 emissions only Reported Scope 1+2 emissions Reported Scope 1+2 and at
was evident in some cases involving unusual sales transactions with fraud potential that should have warranted the auditors’ special attention had they been sufficiently skeptic to spot the strangeness
document bears the customer’s photo. Clause 10. In conducting the KYC/CDD process under Clause 8, the securities company shall classify, and apply the scope and intensity of the procedures mentioned in
, and apply the scope and intensity of the procedures mentioned in Clause 9 (1) and (2) for each client in accordance with the client’s level of risk associated with money laundering (risk-sensitive basis
control measures are suitable to the risks and specific characteristics of the organization such as the environment; the work complexity, the characteristics of work, the scope of the operations, and other
on scope of audit imposed by the companies’ managements. AIE and AI must submit to the SEC and publicly disclose the rectified and audited 2014 financial statements by May 27, 2015. AIE was also
Responsibility Good Corporate Governance and Appropriate Risk Management E S G NET Commitmento Net Zero in OUR OWN OPERATIONS (Scope 1 & 2) by 2030 o Net Zero in OUR FINANCED PORTFOLIO (Scope 3) in line with
aspects and were certain that the nature and scope of the non-audit services provided to their audit clients would not jeopardize their independence. 18 Securities and Exchange Commission, Thailand The