interest of our members. Principle 3: Oversee asset managers to make informed investment decisions and engage in active ongoing monitoring of investee companies. Investment decisions should take into account
maintains its mission to oversee and develop the quality of auditors in the capital market. The quality control system of the audit firms is regularly inspected, and the audit engagement is randomly selected
Activity Report 2016_En INDEPENDENT AUDIT INSPECTION ACTIVITIES REPORT 2016 INDEPENDENT AUDIT INSPECTION ACTIVITIES REPORT 2016 Executive Summary...................02 Quality Assurance Review Panel................04 Activities for Enhancing Audit Quality...................05 Summary of Audit Inspection Results A. Firm Level...................08 B. Engagement Level...........................28 Root Cause Analysis...................42 Framework and Focuses in 2017...................44 Essential St...
duties and responsibilities to the Board of Director on the following matters: - Review the financial reports (quarterly financial report and annual audited financial report) to oversee that the reports
Regulators (“IFIAR”), an organisation established to promote collaboration between independent regulators that oversee auditors. It is also a Member of ASEAN Audit Regulators Group (“AARG”). The implementation
service. However, gross profit margin for Q2 2017 was 9.16% decreased from the same period of 2016, because service cost for engineer and depreciation has been increased. 5. Other income significantly
expansion since the last quarter of 2016. However, gross profit margin for Q3 2017 was slightly decreased from the same period of 2016, because service cost for engineer and depreciation has been increased. 4
for engineer and depreciation has been increased. 4. Other income slightly increased 18.51% from previous year because of the gain on short term investment, training service and LPG legal reserve
PowerPoint Presentation 1 การด าเนินงานเพื่อลดการปลอ่ยกา๊ซเรือนกระจก และการเปิดเผยขอ้มูลการปล่อยกา๊ซเรอืนกระจก คุณมาณวิกา ป่ินทองค า ผูอ้ านวยการอาวุโส Process Engineer Expert ธนาคารกสกิรไทย จ ากดั
case, if the auditor holds an excessive workload in overall, he or she may fail to oversee the quality of listed companies’ audit engagements thoroughly. Hence, when allocating work to auditors in the