obtain sufficient audit evidence to conclude whether the investment in the associated company and its share of profit or loss were fairly stated in the consolidated financial statements. Accordingly
system under an independent regulatory body. Inevitably, auditor supervision in the Thai capital market must be changed consistent with global trends. During the last 3 years, the SEC has revised
Significant statistical information 44 Executive summary In today’s interconnected economies with an increasing regional economic integration and capital markets linkages, consistent practice of highly
Activity Report 61En INDEPENDENT AUDIT INSPECTION ACTIVITIES REPORT 2018 INDEPENDENT AUDIT INSPECTION ACTIVITIES REPORT 2018 Executive Summary....................................................................................02 Quality Assurance Review Panel........................................03 Activities for Enhancing Financial Reporting Quality.................................................................................................07 Summary of Audit Inspection Results A. Firm-Le...
(paragraph ........); ( 2.1.2 incorrect use of accounting policy (paragraph........); ( 2.1.3 inappropriate/insufficient disclosure of information (paragraph........). ( 2.2 Inability to obtain sufficient
2.1.3 inappropriate/insufficient disclosure of information (paragraph........). ฆ 2.2 Inability to obtain sufficient appropriate audit evidence and the possible effects are material, but not pervasive
the financial statements (paragraph number........) ( 2.2 The auditor is unable to obtain sufficient appropriate audit evidence on which to base the opinion, but the auditor concludes that the possible
Manufactory (Malaya) Sdn Bhd (“FKRMM”) from Consistent Record Sdn Bhd MYR which accounted for 100% of total paid-up capital of FKRMM. Payment in acquiring transaction equal to 53,000,000 MYR or equivalent to
Centre on ICMA’s website. Material KPIs should be consistent with the issuer’s strategy and reference a core, significant and relevant business activity, for which the outcomes are actually under the
, including to other Institutional Investors within the investment chain. Institutional Investors should select Related Service Providers who perform their activities consistent with the said Policy. Principle