preparation of the financial statements. CFOs and audit committees are expected to fully execute their responsibilities, which in turn will result in the quality financial information from its origins. In 2016
, the SEC found that the audit firms did not seem to evaluate 11 whether there were any threats to independence or any conflicts of interest before issuing engagement letters to clients. Beyond
relevant technology element Identify and assess risks arising from IT Understand, identify, and test relevant ITGC Conclude on risks arising from IT and determine audit response Evaluate deficiencies in ITGC
Mechanisms in place to evaluate, assess and set environmental targets at Board and management- level Climate-related issues are considered at Board and management-level Results of governance structure leads to
financial status and evaluate the assets of Hero Experience. Sims based its evaluation on the Discounted Cash Flow Approach, assuming that the business has been operating for 9 years, with 1,200,000 users and
. Criteria to determine the value of consideration The Company appointed the Sims Property Consultant Co., Ltd. (the “Sims”), the independent valuer, to verify financial status and evaluate the assets of Hero
only approach to make sure that only audit engagements, for which the firms could execute with a high quality standard of work, are accepted. New client acceptance before the completion of risk
management company shall carefully invest or seek benefit for a fund from securities, derivatives contracts or other assets, execute a short sale, create any obligation or seek interest or benefit by other
a fund from securities, derivatives contracts or other assets, execute a short sale, create any obligation or seek interest or benefit by other means, as the case may be, in accordance with the
(execute transaction) เพ่ือการส่งค าสั่งซื้อขายให้ลูกค้า ไม่อยู่ภายใต้การก ากับดูแลของแนวทางที่เสนอ เนื่องจากเป็นเพียงการอ านวยความสะดวกในการส่งค าสั่งซื้อขายหลักทรัพย์ทาง online โดยไม่มีการน า algorithm มา