servicing clients who want to reclaim their assets and will lay off all employees,SEC found out that clients’ digital assets which remained under control or in possession of BX were transferred thereafter

appropriate experience and ability, and necessary authority, to assume that responsibility. If yes, is their appropriate experience and ability sufficient to identify and understand quality control issues and

to the rest of the firm. By reinforcing the importance of audit quality and its underlying factors such as the firm’s quality control procedures, the firm leaders would influence their staff to

and the Department of Business Development. Example 5 : An audit firm only used a check list without offering any explanations to help understand internal control system and/or other assessments such as

แนวทางแกไขปรับปรุงตอไป (ข) พิจารณาความเพียงพอของระบบการควบคุมภายใน (Internal Control) การตรวจสอบภายใน (Internal Audit) และการบริหารความเสี่ยง โดย 1. คณะกรรมการตรวจสอบควรทบทวนแผนการตรวจสอบภายในประจําป

follows: (1)      Implement a policy on fintech application at board or executives level ; (2)      Have persons understand the basic principles of technology usage;(3)      Allow fund managers or

audit firm, hereby certify and consent to the followings: 1. I certify that the audit firm has audit quality control system which is sufficient and reliable for supervising its auditors’ work to comply

, hereby certify and consent to the followings: 1. I certify that the audit firm has audit quality control system which is sufficient and reliable for supervising its auditors’ work to comply with the

control system which is sufficient and reliable for supervising its auditors’ work to comply with the professional standards on a continuous basis. Such audit quality control system complies with

companies are instructed to comply with the Guidelines for Prevention and Control of the Novel Coronavirus Disease 2019 (COVID-19) in Case of Holding Meetings, Seminars or Other Activities of Similar Nature