review is adequate, and the audit has quality. If the engagement teams fail to obtain sufficient appropriate audit evidence, the partners and the managers should be able to identify the issues before
substantive procedures or if the substantive procedures alone are not sufficient, then the auditor shall design and perform tests of controls to obtain sufficient appropriate audit evidence about the operating
is not sufficient to provide assurance that such non-audit services may or may not impair the independence arising from the self-review threat or advocacy threat. • The audit firm may lack necessary
obtain sufficient audit evidence to conclude whether the investment in the associated company and its share of profit or loss were fairly stated in the consolidated financial statements. Accordingly
identification and detect the deficiencies in time. The engagement team will subsequently be able to perform additional audit procedures to obtain sufficient appropriate audit evidence, conclude the 20 Findings
listed companies, audit firms’ focus is on the sufficient supply of able auditors and the implementation of and the compliance with the Thai Standard on Quality Control 1 (“TSQC1”), which is equivalent to
or through mutual agreements. The chapter also supports stakeholders’ access to information on a timely and regular basis and their rights to obtain redress for violations of their rights. V
with regard to businesses with specific characteristics and accounting transactions requiring different audit procedures and approaches from general audit procedures to obtain audit evidence, audit
encourage active co-operation between companies and employees. Securities regulators, stock exchanges, self-regulatory organisations and investor groups should continue to educate companies and the public
://www.unpri.org/ https://www.unepfi.org/ https://www.aigcc.net/ The Investor Climate Action Plans (ICAPs) Expectations Ladder helps investors act on climate by providing a single, comprehensive framework for self