business continuity management and plans;   - have a customer onboarding and Know Your Customer system (KYC) that are appropriate to evaluate product risks against characteristics of each customer

characteristics. Disclosure of information is complete and sufficient for making a decision to invest, and not misleading in substance Other qualifications Summary of important criteria in relation to the issuing

· Forms 2 Does the firm have policies and procedures for the retention of firm’s documentation for a period of time sufficient to permit those performing monitoring and review procedures to evaluate the

crucial for the auditors to suitably develop an expectation of the recorded amounts, sufficiently evaluate the reliability of data from which the expectation is developed, and determine an acceptable

inspection to evaluate its compliance with its policies and procedures? – Monitoring Process If yes, please specify 1) Who perform such function e.g. in-house, outsource, network firm? 2) How often the firm

, the SEC found that the audit firms did not seem to evaluate 11 whether there were any threats to independence or any conflicts of interest before issuing engagement letters to clients. Beyond

ยากในการบังคับหลักประกัน กรณีข้างต้นถือว่าไม่ได้เป็นการลงทุนในพันธบัตรโดยตรง กรณีนี้ให้ใช้ substance เป็นหลักในการพิจารณา ซึ่งสอดคล้องกับการตีความมาตรา 126(5) ที่ห้าม

performance. However, as the manners to evaluate performance may vary, the firm should implement the manner which is suitable for the environment and culture of each firm, Convincingly, the performance

Questionnaire A Monitoring the Firm’s Quality Management Policies and Procedures Firm's Reference /Guidance Notes Description A1 Does the whole firm perform inspection to evaluate its compliance with

suitable for attendees. Example 3 : A monitoring team did not monitor quality of workpapers in substance, but only checked for completeness in each workpapers in form. Example 4 : An audit firm had no