of CD offerings by listed companies while flaws have been found in notices calling a shareholders? meeting to approve CD offering and authorized shares reserved for CD conversion. Without advice of the
SEC Deputy Secretary-General Sirivipa Supantanet stated that “this is the first study of audit adjustments in Thailand. This study presents errors in accounting transactions found by auditors
สุทธิของกองทุนรวมอีทีเอฟ (“indicative NAV”) และข้อมูลความคลาดเคลื่อนในการลงทุน (tracking errors)5 เพื่อให้ผู้ลงทุนสามารถทราบและใช้ข้อมูลดังกล่าวในการประกอบการตัดสินใจลงทุนได้ (ข้อ
Accounting Estimate which has to follow the IAS 8: Accounting Policies, Changes in Accounting Estimates and Errors. Such change in estimated useful lives was approved in principal by the Audit Committee’s
arranger an adequate opportunity to clarify any factual errors, factual omissions, or factual misperceptions that would have a material effect on the credit rating. The CRA should duly evaluate any response
(integrity) ข้อผิดพลาดจากการปฏิบัติงาน (human errors) การบุกรกุ ด้านกายภาพ (breaches of physical security arrangements) การปฏิบัติงานที่ไม่เป็นไป ตามนโยบาย การทำงานผิดพลาดของโปรแกรมและอุปกรณ์คอมพิวเตอร์
use of individual user IDs and passwords to maintain accountability; (2) allow users to select and change their own passwords and include a confirmation procedure to verify input errors; (3) require
work procedures, the amendment should be communicated to related persons and having a control system for compliance (4) There should be an improvement for work procedure where there are errors in an
should be an improvement for work procedure where there are errors in an operation with record of such error together with preventive measures 1.2 Operation system for fund member registry should comprise