necessary for fulfilling the duties of the mutual fund supervisor.
results of the current inspection cycle in the engagement-level mostly emerged from the lack of sufficient appropriate audit evidence in substantive procedures phase. The audit of revenue, the audit of
obtained; the lack of basis for determining a sample size that would be sufficient to reduce sampling risk to an acceptable level; no stratification before sampling for a population with various
listed companies, audit firms’ focus is on the sufficient supply of able auditors and the implementation of and the compliance with the Thai Standard on Quality Control 1 (“TSQC1”), which is equivalent to
market. As such, it is our strategy to expedite to increase auditors in the capital market; so that number of auditors in the capital market are sufficient for the ever-increasing listed companies – a
benefit of all investors. In this way, investment institutions will be fulfilling their core role as a fiduciary, mandated to invest in the interests of their ultimate clients or beneficiaries. They are
relevant stakeholders and is responsible for protecting and generating sustainable value over the long term. In fulfilling their role effectively, board members should: a) guide, review and approve corporate
2.1.3 inappropriate/insufficient disclosure of information (paragraph........). ฆ 2.2 Inability to obtain sufficient appropriate audit evidence and the possible effects are material, but not pervasive
sufficient flexibility to allow markets to function effectively and to respond to new expectations of shareholders and other stakeholders. The Principles are widely used as a benchmark by individual
conflict of interest with REIT, the following manners shall be deemed sufficient disclosure of information to unitholders or investors: (1) disclosure [of information] through the channel as stated by the