attended by over 80 regulators and audit firm representatives from 6 ASEAN countries and Hong Kong. Besides the AARG members comprising Malaysia?s AOB, Singapore?s Accounting and Corporate Regulatory
attended by over 80 regulators and audit firm representatives from 6 ASEAN countries and Hong Kong. Besides the AARG members comprising Malaysia?s AOB, Singapore?s Accounting and Corporate Regulatory
................04 Activities for Enhancing Audit Quality...................05 Summary of Audit Inspection Results A. Firm Level...................08 B. Engagement Level...........................28 Root Cause
that “investment is risky, investors should consider the information prior to making an investment decisions” at a size not smaller than the general statements in the above-mentioned documents, which
Office to visit and inspect the audit firm with which the applicant is affiliated or any other establishment necessary for the consideration of the application for approval, the applicant shall be
. Provide the disclosure in a separate section titled “Risk Factors” and separate different types of risk factors into different subsections. 3. In case of offering for sales of unusually risky debt
เป็น plain product ที่มีความเสี่ยงสูง (plain/risky product) ซึ่งก าหนดให้ sales process มีลักษณะเช่นเดียวกับ complex product (ดูรายละเอียดข้อ 3.1 หน้า 11-14 ของเอกสารฉบับนี้) ก. infrastructure fund และ
leverage opportunities } Improve your reputation as an active and engaged owner [ 5 ] Step One: “The Plan” The first step in deciding whether an engagement program is right for you and your firm is to
Activities for Enhancing Financial Reporting Quality Framework and Focuses in 2018 Root Cause Analysis Summary of Audit Inspection Results A. Firm Level B. Engagement Level Essential Statistics 49 4412 46 0402
สร้างความแข็งแกร่งและยืดหยุ่นให้แก่ผู้ลงทุน โดยเทคโนโลยีอาจทำให้ผู้ลงทุนรายย่อยมีแนวโน้มที่จะรับความเสี่ยงจากการซื้อขายหลักทรัพย์ (take risky trading) ซึ่งส่วนหนึ่งอาจมาจากการที่ผู้ลงทุนไม่ได้รับข้อมูล