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

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

evaluate clients risk? 5 Regarding integrity checks, does the firm conduct, for example: • communications with existing or previous professional accountants; • inquiry of personnel/third parties such as

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

performance evaluations from each engagement that they had audited when evaluating staff’s performance and offering them reward. There was also no robust criteria used to consider salary adjustments and staff

, 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

engagement as one of the criteria when evaluating the performance of the partners. The performance evaluation systems that reflect the quality of partner’s work in every aspect will render the performance

333/3 Viphavadi Rangsit Road, Chomphon, Chatuchak, Bangkok 10900, Thailand Tel: +66 1207 or +66 2695 9999 Fax: +66 2695 9660 e-mail: info@sec.or.th BU I L D ING BR IDGES INDEPENDENT AUDIT INSPECTION ACTIVITIES REPORT 2014 INDEPENDENT AUDIT INSPECTION ACTIVITIES REPORT 2014 BUILDING BRIDGES Securities and Exchange Commission, Thailand Securities and Exchange Commission, Thailand Contact Information  This report is available for download on the SEC website: www.sec.or.th  For more information, p...

........................................................................................... 18 Appendix 1: Scorecard for evaluating the Issuer’s Vulnerability Assessment & Adaptation Plan . 21 Appendix 2: Experts engaged in development of the Water Infrastructure Criteria

Committee” means the Capital Market Development Fund Committee; “Evaluating Committee” means the Fund Performance Evaluating Committee; “Fund Manager” means the Capital Market Development Fund Manager