findings raised by the SEC, which ultimately lead to the improvement of audit firms’ quality. Figure 6: The weighted average score by total market capitalization of each element in the ISQC1, compared among

average engagement-level inspection scores of the engagements for the 25 audit firms Note: The criteria for firm-level and engagement-level inspection scores are as follows Firm-level inspection scores

crucial for the auditors to suitably develop an expectation of the recorded amounts, sufficiently evaluate the reliability of data from which the expectation is developed, and determine an acceptable

cycle : 2.45 2016 and 2017 : 2.12 st nd Figure 2: The weighted average score by total market capitalization in each element of TSQC 1 in 2016 and 2017, compared with the 1 inspection cycle results (2010

organizations (mainly asset managers/asset owners) expressed significant concerns about disclosing financed emissions or weighted average carbon intensity (WACI). - For respondents disclosing carbon footprinting

below prices which are round numbers. • They point toward a cognitive bias well-known among marketers that consumers tend to evaluate prices which end in .99 differently from prices that end in .00

333/3 Viphavadi Rangsit Road, Chomphon, Chatuchak, Bangkok 10900, Thailand Tel: +66 1207 or +66 2695 9999 Fax: +66 2695 9660 e-mail: info@sec.or.th BU I L D ING BR IDGES INDEPENDENT AUDIT INSPECTION ACTIVITIES REPORT 2014 INDEPENDENT AUDIT INSPECTION ACTIVITIES REPORT 2014 BUILDING BRIDGES Securities and Exchange Commission, Thailand Securities and Exchange Commission, Thailand Contact Information  This report is available for download on the SEC website: www.sec.or.th  For more information, p...

ambitious SLB; they aid investors by promoting accountability of issuers in their sustainability strategy and availability of information necessary to evaluate their SLB investments; and they assist

: Category scores above are rounded. However, total scores are an average of the category scores to the second decimal place. Source : ACGA TOTAL CG RULES &PRACTICES POLITICAL & REGULATORY IGAAP CG

group to evaluate the business potential of installing the solar panels on the rooftop in the rest of PTT’s petrol stations. • Energy Storage System GPSC has foreseen the change and disruption in the