, international or foreign. In assessing the effectiveness of the company’s internal controls and risk management, the board should consider the results of internal controls and risk management at its subsidiaries
executive of an organization, a firm leader is ultimately responsible for the firm’s quality control system and its effectiveness. Therefore, to fulfill that responsibility, he or she has to ensure that
access to ensure their inclusivity. Ladies and Gentlemen, I would like to touch upon four areas that may be of your interest. First, on technologies. The advancement of technology and digital assets have
have any relationship to or any interest in the cases being adjudicated. Mr. Nontaphon Nimsomboon Mr. Natasek Devahastin Ms. Chongchitt Leekbhai Mr. Pakorn Penparkkul Mrs. Pranee Phasipol Prof. Thavach
at the top of an organization, a leader of an audit firm is ultimately responsible for the firm’s quality control system and its effectiveness. Therefore, to fulfill that responsibility, he or she has
• Report to the senior management or the board on the risk Assign a risk owner Choose risk responses Develop a plan Execute the plan and monitor its effectiveness https://www.hkex.com.hk/-/media/HKEX-Market
for quality within the firm” and “human resources” elements, as compared to the results from the 2 or 1 cycle. Meanwhile, the “ethical requirements”, an element of observations and further improvement
areas. The latest inspection on 29 audit firms in the capital market revealed that 86 percent of the inspected audit firms received either “acceptable” or “very satisfactory” rating for their quality
contact: SECURITIES AND EXCHANGE COMMISSION, THAILAND 333/3 Vibhavadi-Rangsit Road, Chomphon, Chatuchak, Bangkok, Thailand 10900 Tel. 1207 or +66 2695 9999 e-mail: info@sec.or.th This 2014 Annual Report is
sector remained challenged by new modes of competition in a broader marketplace amid the advancing digital age and its rapid pace of technological advancement. Businesses have also had to cope with Thai