relationships that might lead to a lack of independence. Example 5 : There were no policies requiring non-audit staff, such as consultants, external experts, outsource auditors and trainees to confirm their
both; • Unauthorized access to data that might result in destruction of data or improper changes to data, including the recording of unauthorized or nonexistent transactions or inaccurate recording of
new chapter on institutional investors (considering the prevalence of concentrated ownership in Asia). It was suggested that the Asian Roundtable might next address the role of stock exchanges in
/ Session 2: Investor Panel Discussion on Engagement & Climate Change วิทยากรผู้ร่วมเสวนา Ms. Valerie Kwan, Director, Engagement, AIGCC Ms. Ally Chin, Sustainable Investing Associate, Fidelity International
opinions and information contained herein have been obtained or derived from sources believed to be reliable, but Research Department cannot guarantee its accuracy and completeness, and that of the opinions
such dual-purpose tests. Accuracy of interest incomes recognized was not tested to ensure whether clients actually ceased to recognize interest income after the three consecutive periods of non-payments
significant improvements in several areas within the element of ethical requirements. For instance, audit firms have established policies and procedures to prevent any conflicts of interest that might arise
Handbook on ACMF Pass under ASEAN Capital Market Professional Mobility Framework Handbook on ACMF Pass under ASEAN Capital Market Professional Mobility Framework Issued: January 2019 Updated: September 2019 2 Contents 1. Introduction 3 2. Definition 4 3. Guidance on ACMF Pass Framework 3.1 ACMF Pass overview 5 3.2 Permitted activities 6 3.3 Application process 9 3.4 On-going obligation 9 3.5 Monitoring, supervisory and enforcement mechanism 11 3.6 National regulations regarding the approval proc...
. The company, then, might decide to reschedule the development plan according to changes in economic situation. In 1Q2020, S Hotels and Resorts PCL (“SHR”), a subsidiary of the Company, entered into a
methodologies and data sources used. Accuracy Ensure that the quantification of GHG emissions is systematically neither over nor under actual emissions, as far as can be judged, and that uncertainties are reduced