ensure the high quality of financial statements. Executives set tone at the top in a company, and are responsible for the accuracy of financial statements. Other factors such as changes in accounting

. Market and Competitive Environment The Thai economy in FY22 started off with a positive tone of post-pandemic recovery with the tourist and hospitality- related sectors mostly benefiting from the border re

collective investment vehicles. As the providers of capital, they set the tone for stewardship and may influence behavioural changes that lead to better stewardship by asset managers and companies. Asset

2564 2 2565 2564 - 6 20 25 26 2565 1 2565 2 2565 1. 2. 2 3. 2 4. 6 5. 7 6. 3 - 9 Audit Quality Indicators AQIs sasipim Typewriter (ไม่เปิดเผย) 4 KPMG KPMG KPMG tone at the top KPMG KPMG KPMG KPMG

2563 - 2564 24 2565 2563 - 2564 8 16 2563 1 - 19 2564 23 2564 24 2565 1. 2. 2 3. 3 4. 6 5. 7 6. 3 8 sasipim Typewriter (ไม่เปิดเผย) EY ) 2563 2564 EY EY EY EY EY EY tone at the top 1 % 2563 - 2564

tone from the top) ให้แก่คณะกรรมการบริหารเพื่อนำไปถ่ายทอดสู่ระดับปฏิบัติการต่อไป 1 อ่านเพิ่มเติมได้ที่ บทความ ก.ล.ต. เร่ือง “ISSB กบักติกาสากลด้านความยั่งยืน.... ที่ผู้มีส่วนร่วมในตลาดทุนทั่วโลกรอคอย

significantly increased thanks to the audit firms’ devoted allocation of resources to develop quality control system, enhance quality of human resources, and invest in audit supporting technology to improve both

.......................................................... 51 G20/OECD PRINCIPLES OF CORPORATE GOVERNANCE © OECD 2015 9 About the Principles The Principles are intended to help policy makers evaluate and improve the legal, regulatory, and institutional

), Iglesias, Sauquet, and Montana (2011), Mueller (2012), and Han (2012). 9 SEC Classification : ใชภ้ายใน (Internal) improve the functioning of the board as a corporate governance mechanism. With better board

. More specifically, CEO and the company’s directors are the ones with the ability to direct the company’s direction and its tone at the top; they are undoubtedly the essential drivers of the financial