replies of national authorities to various questionnaires circulated across the OECD/INFE in recent years. It provides a preliminary overview of recent trends and development on financial education policies

, identification of quality risks, assessment of quality risk levels, and identification of relevant responses to reduce the identified quality risk levels? 1.1 Does the audit firm completely identify minimum

up audit file in case of electronic working papers? 4 Does the firm have policies and procedures for the documentation of complaints and allegations and the responses to them? 119

and regulatory responses เพื่อนำเสนอนโยบายและการกำกับดูแลเพื่อส่งเสริมนวัตกรรมและเทคโนโลยี ตลอดจนการคุ้มครองและให้ความรู้แก่ผู้ลงทุนของ ก.ล.ต. พร้อมแลกเปลี่ยนความเห็นกับผู้แทนจากภาครัฐและหน่วยงานกำกับ

that the firm considers as high risk? Please describe the relevant responses to these risks B1 Who is the ultimate shareholder(s) that have ultimate control of the audit firm, and;? B2 Who has the

late 2018. Most stakeholders from the business sector and the mutual fund industry generally submitted positive responses supporting the principles. The amendments drafted under the principle-based

number of customers and the investment amount of each client.   Following the public hearing on the regulatory sandbox amendment conducted earlier this year, which received favorable responses from most

element that the firm considers as high risk? Please describe the relevant responses to these risks A.1 Audit methodology and procedures: Firm's Reference /Guidance Notes Description 1 Does the firm use

element that the firm considers as high risk? Please describe the relevant responses to these risks. A.1 Information System: Firm's Reference /Guidance Notes Description 1 How does the firm determine what

additional monitoring activites, beyond those mentioned in questionaire A5, such as changes in quality objectives, quality risks and responses during a year? Please briefly describe those additional monitoring