to operate according to the Code. The guidance recommends how the principle might be applied. 3. Those signatories that choose not to comply with one of the principles, or not to follow the guidance
....................................................... Quality Assurance Review Panel ................................... Activities for Enhancing Audit Quality ............................ Summary of Audit Inspection Results A. Firm Level
which might not yet be rectified. e.g., the procedures regarding the preservation of confidentiality and independence in case of the staff’s employment with assurance clients; and the staff’s personal
performance indicators 12 2.6 Objective metrics 13 2.7 Independent assurance 13 Part 3: Discussion points 15 3.1 Comprehensive disclosure 15 3.2 ESG factors 16 3.3 Stakeholder expectations 17 3.4 Reporting
Assurance Review Panel (“QARP”) 5 02 Activities for enhancing audit quality 10 03 Summary of inspection results 15 A. Firm level 16 B. Engagement level 28 04 Root cause analysis 38 05 Our focus for 2015 41 06
emissions footprint, followed by refrigerant gases at 18% and heating at 10%. Factors that support and/or might put at risk the achievement of the targets are disclosed in the relevant documentation of the
,” describe the source of such material (such as access through computer software databases containing professional and regulatory literature). b. If “no,” describe how the firm obtains reasonable assurance
through computer software databases containing professional and regulatory literature). b. If “no,” describe how the firm obtains reasonable assurance that it is aware of the applicable independence
-19 outbreak in many counties has not been resolved. Such current situation may have a negative impact on Thai listed companies that have core business in COVID-19 affected countries, or it might
, or arranger may mislead market participants. Likewise, conflicts of interest or other undue factors internal and external that might, or even appear to, impinge upon the independence of ity. Where