Questionnaire_A A.0 Risk Assessment Process for Information & Communication element: Firm's Reference /Guidance Notes Description 1 What are the quality risks in the information and communication

The First Analysis of Thai Key Audit Matters: Are Investors Sentimental to Key Audit Matters? Weerapong Kitiwong Erboon Ekasingh Naruanard Sarapaivanich Department of Accounting, Faculty of Business

remuneration, financial disclosure, the behaviour of institutional investors, boardroom practices and the functioning of stock markets. Sound corporate governance is an essential element for promoting capital

value of business. ESG is a must- have element in today’s environment and It can contribute to sustainable business operation. Therefore, the SEC gives priority to promoting stakeholders’ awareness of the

Questionnaire No. Particulars Reference /Guidance Notes Description Risk Assessment Process for Governance and Leadership element A1 What are the quality risks in Governance and Leadership element

programs/checklist for monitoring element and does the firm change or update its TSQC monitoring programs/checklists to cover activities mentioned in TSQM? If yes, please provide us with those monitoring

>`s, which have `min-width: 0;` by default. // So we reset that to ensure fieldsets behave more like a standard block element. // See https://github.com/twbs/bootstrap/issues/12359 // and https

findings raised by the SEC, which ultimately lead to the improvement of audit firms’ quality. Figure 6: The weighted average score by total market capitalization of each element in the ISQC1, compared among

raising the visibility of ACMF initiatives to generate wider participation. An important element of greater regional integration is the mobility of capital market professionals within the region. The ACMF

the capital market is part of the mission of the SEC as the capital market regulator. In doing so, we take every relevant element into consideration and institutional investors play an important role in