complete and thorough audit manuals and audit programs in accordance with the standards on auditing, e.g., identifying and assessing the risks of material misstatement, audit sampling, audit of group
CFA INSTITUTE STATEMENT ON “GUIDANCE FOR INTEGRATING ESG INFORMATION INTO EQUITY ANALYSIS AND RESEARCH REPORTS” CFA Institute commends the SEC Thailand for promoting a diligent and thorough approach
regarding the approval of audit firms and supervision of audit quality. This will be an important mechanism for driving the audit firms to be responsible for, and give priority to, the thorough quality
fundamentals which should be included in individual CRA codes of conduct, and the elements contained in the IOSCO CRA Code should receive the full support of CRA management and be backed by thorough compliance
continuance process by identifying all important factors, together with assigning the appropriate corresponding weights for each factor, that should be considered in assessing risks, and being thorough in their
, the SEC deems it necessary for the audit firms to be self-reliant, which always starts with an adequate supply of competent audit staff who possess thorough understanding of both accounting and auditing
-compliant free float by posting C and SP signs instead of charging fees Add volume alerts during auction SEC, SET and ASCO co-established Securities Bureau to gather information on the trading limits granted
Code should receive the full support of CRA management and be backed by thorough compliance and enforcement mechanisms. However, the measures set forth in the IOSCO CRA Code are not intended to be all
years. The capital market, as a fine piece of the picture, glues and connects other elements to complete the whole picture, and is well reflected by the confidence of domestic and foreign investors in the
year remains uncertain, depending on the domestic COVID-19 containment and the hope of getting a thorough vaccination program. For the overall Group's business operations, in the first quarter of 2021