Type of securities : Common share | Effective Date : 28/11/2017 | Close Selling Date : 04/11/2017
ประเภทหลักทรัพย์ : หุ้นสามัญ | วันที่มีผลใช้บังคับ : 28/11/2560 | วันที่ปิดการขาย : 04/11/2560
earlier cycles, with significant progress in two key elements of quality control: acceptance and continuance of client relationship, and human resources. On the individual audit engagement level, the
involvement of the partner and EQCR in reviewing the workpaper or establishing a process for seeking consultation on difficult or contentious matters about the financial reporting standards. Opinions of
staff, as well as making it difficult to attract new talents. To improve the retention rate of high-potential employees, several audit firms started to adapt their strategy and policies concerning
well as regulatory burden. This would lead to more efficiency and clarity. We have also committed ourselves to promote best practices of environment, social and good governance as well as human rights in
the issuer’s core business. In any event, the issuer must not operate business in such a way that involves severely illegal business. For example, human trafficking, drug production or smuggling, or
support shareholdersû decision. This way, an abuse of the meetingûs resolution to do something that will take advantage of minor shareholders will become more difficult. Others include promoting directorûs
involves severely illegal business. For example, human trafficking, drug smuggling or money laundering etc. Moreover, the issuer must not act in violation or non-compliance with the law, which may cause
. 6. Audit risks related to developments in the audit firms and profession Human Resources considerations • Human resources for audit • Less experienced auditors being promoted before they have a firm