AI to rectify their 2014 financial statements as the auditors were unable to express opinions due to limitation on scope of audit imposed by the companies’ managements arising from lack of efficiency
ปัจจุบัน) (1) ปริมาณการปล่อยก๊าซเรือนกระจกในปัจจุบัน โดยครอบคลุมขอบเขต (scope) ที่ 1 และ 2 รวมถึง scope 3 หากมีการปล่อยก๊าซใน scope 3 ในสัดส่วนที่สูงมาก (material) และ (2) เปิดเผยข้อมูลการนำคาร์บอนเครดิต มา
financial statements for Q1/2016 and Q2/2016 because the auditing scope was limited by the company’s executives. Consequently, the auditor was unable to find sufficient evidence to justify the management’s
: • Investor focus • Global baseline • Sustainability scope, starting with climate • Building on existing frameworks (incl. TCFD) • The IFRS formed the International Sustainability Standards Board (ISSB) to
eligible activities within the latest two calendar years. However, the Investment Analysts Association will be responsible for defining the scope, knowledge standards and training curriculum for the full
regulator of the recognized ACMF member will be exempted knowledge test on products and rules and regulations in the host country and subject to the specified scope of supervision, such as performance of
) preparation of the service agreement in respect of, for example, scope of conditions of service provision, customer’s rights, source of investment strategy; 3) availability of the appropriate personnel to
and inventory register in most of the items while the company could not provide clear explanation about cause of such discrepancy. Chanunkorn, however, did not expand his audit scope, assess possible
Notification concerning financial advisor approval and scope of performance which specifies that financial advisor supervisor must be responsible and perform duties with prudence and care in compliance with laws
conditions must be put in place. “This regulatory amendment will open up opportunities for interested entities to set up and manage a high yield bond more flexibly within a permissible scope. Once