risk committee. Communication is the simple key to enable shareowners to effectively engage with companies. Yet the question of with whom, when and how to engage is not so simple. Here are some thoughts

experience for non- partner audit staff is between 1.86 to 5.85 years (The mean is at 3.85 years) The above AQIs is used to assess how well- experienced the audit team members are. If the AQIs indicates the

unitary board is overseen by an internal auditor’s body, the principles applicable to the board are also, mutatis mutandis, applicable. As the definition of the term “key executive” may vary among

the auditors have to discuss key audit matters in their audit reports. This new auditor’s report will be effective for audits of financial statements for periods ending on or after December 31, 2016. 02

governance, appropriate risk management and effective cost management. At the same time, we have focused on collaboration and synergy with other companies within KASIKORNBANK FINANCIAL CONGLOMERATE, Muang Thai

acceptable international standards among different capital markets is considered the driving force to stimulate cross-border investments, and thus propelling such integration and linkages forward. Being

Standard on Quality Management 1 (ISQM 1) in collaboration with the TFAC; (2) The project to support audit firms in the Thai capital market to have audit software and audit tools to help them perform the

in every level. This includes digitalization of the SEC’s entire workflow and database management system with regard to audit oversight. These collective efforts will reinforce further collaboration

Board is also ethically accountable to stakeholders and the public. The Code of Conduct for the SEC Board is therefore laid out with key areas as follows: ë Conflicts of Interest: The SEC Board members

H ANNIVERSARY 5 Among the key efforts to support economic expansion and regional growth in 2012 were the introduction of infrastructure fund and real estate investment trust (REIT). With relevant