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
related risks and opportunities the organization has identified over the short, medium, and long term. C2.1a, C2.3, C2.3a, C2.4, C2.4a a) Describe the organization’s processes for identifying and assessing
In the past, proposing of agenda items by shareholders of listed companies and proxy soliciting have been carried out differently for each company and for soliciting person as there is no common
of the virus in other countries and the possibility of a second outbreak in Thailand. The Bank continues to monitor the situation closely and prudently assessing the portfolio quality while continuing
value that has been revalued to reflect the current market prices of raw materials, which some items were in downtrend and the significant appreciation of Baht, resulting in higher cost of goods sold. The
and assessing the progress of a construction project so audit deficiencies found in this area were not surprising. To address this problem, the SEC invited a construction planning specialist to share
assistance measures to non-NPL debtors with no significant increase in credit risk (Stage 1), if it is believed that they can comply with the debt restructuring agreement after assessing their financial status
with audit clients The SEC found that some audit firms procured goods and/or services from their audit clients but there was a lack of documentation on assessing whether the transaction was in the normal
the Principles and the more specific Guidelines are often used by ICGN members as a benchmark in assessing investee company governance practices, in voting guidelines and are referenced by academia and
, international or foreign. In assessing the effectiveness of the company’s internal controls and risk management, the board should consider the results of internal controls and risk management at its subsidiaries