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

. The SEC considers qualifications of securities issuers and supervises the disclosure of information in order for the investors to have sufficient information in making an investment decision

. The answers to each questionnaire should base on actual practices. If the assessment results in deficiencies in any internal control components (whether it is the reason for neither system existence nor

Well-being Create Social Shared Value Self sufficient PTT Group Clean & Green Roadmap CONFIDENTIAL & PROPRIETARY Any use of this material without specific permission of PTT is strictly prohibited Aim to

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

reasons were documented when the results of the evaluations were above or below a normal level, nor when actual performance grades were different from self-evaluated ones. - Employees’ promotions and

its impacts consistently by: 3.2.1 using the SDGs (and related targets and indicators) and ABC Impact Classifications 3.2.2 providing sufficient context by relating actual impact performance against

represent the actual risk. 1. The personnel’s performance evaluation In some instances, the evaluator adjusts the scores that were self-evaluated by the personnel without documenting adequate explanation

their objectives of safeguarding client benefits, enhance their trustworthiness, and maintain overall market integrity, but also reflect their self-discipline which would further reduce chances of law

the audit of information technology general control (ITGC), as many medium-and small-sized audit firms had been identified by the results of inspection to lack sufficient competent personnel in