responsibilities that go beyond the scope of auditor's work, as the International Standards of Auditing (ISA 240 - The Auditor's Responsibilities Relating to Fraud in an Audit of Financial Statements) has covered

responsibilities that go beyond the scope of auditor's work, as the International Standards of Auditing (ISA 240 - The Auditor's Responsibilities Relating to Fraud in an Audit of Financial Statements) has covered

a failure to perform duties with responsibility, due care and loyalty for the best interest of the company, which causes damage to the company or creates benefits for oneself or others. In this regard

a failure to perform duties with responsibility, due care and loyalty for the best interest of the company, which causes damage to the company or creates benefits for oneself or others. In this regard

) corporate resilience Guidelines 1.2.1 In evaluating the performance of the company, the board should not just consider the company’s financial results but also take into account non-financial performance such

executives who have performed their duties with care and loyalty and more severe penalties may be imposed on directors or executives who commit a fraud.     Q: In case where the board of directors hires an

. As an auditor continually conducting the audit of financial statements for the company may become familiar and overlook significant issues.   Auditor's duty to expose circumstance that is deemed

. As an auditor continually conducting the audit of financial statements for the company may become familiar and overlook significant issues.   Auditor's duty to expose circumstance that is deemed

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: Detail Content ​​​​​​ Opening Keynote Arkhom Termpittayapaisith, Minister of Finance “ EU-Asia Financial Services Dialogue ​ " By Asia Securities Industry & Financial Markets Association (ASIFMA) and Afore