เฉพาะ เป็นต้น นอกจากนี้ ส านักงานได้ก าหนดให้มี self-monitoring ในการปรับปรุงเกณฑ์ที่เสนอใหม่อยู่แล้ว Plain/Common Risky/Complex training & Flyer designated Sales person suitability test + basic asset
earlier cycles, with significant progress in two key elements of quality control: acceptance and continuance of client relationship, and human resources. On the individual audit engagement level, the
for quality within the firm” and “human resources” elements, as compared to the results from the 2 or 1 cycle. Meanwhile, the “ethical requirements”, an element of observations and further improvement
exempted from registering with individual auditor regulators of EU countries. The confidence gained from practices and supervision conforming to international accepted standards enhances the competitiveness
control system. Additionally, more than 50 percent of the total inspected audit firms attained “very satisfactory” or “satisfactory” rating for their “client acceptance and continuance” and “human resource
on retirement income. We present a concept that we call “Gamma” designed to quantify the additional value that can be achieved by an individual investor from making more intelligent financial planning
allocated human and information resources, as well as collaborated with other organizations to mitigate the impacts on the business sector and personnel in the capital market. In addition, all mechanisms in
continuously encouraged and monitored the improvements of both the quality of audit firms and that of individual auditors and we have noted that auditors and audit staff who belong to audit firms with effective
standards and relevant regulations as well as being communicated to the personnel. Moreover, the inspection results of individual audit engagements in 2017 showed that the overall audit quality had improved
) Division 7 Cross-border communication (8) Division 8 Companies shall test and assess the BCP (Training, Exercising and Auditing) (9) Division 9 Examples of emergency incidents which may cause major