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
. Reporting Disclose the final company footprint The report should: Be based on best available data at time of publication Acknowledge limitations Communicate any identified past errors Include company’s gross
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
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 users to create strong passwords such as
accounting period. 3.18 Accounting change and correction/ratification It shall disclose nature of accounting change, correction of errors, reason and effect of such change and correction. 4. Significant
correction/ratification It shall disclose nature of accounting change, correction of errors, reason and effect of such change and correction. 4. Significant supplementary statement 4.1 Cash and cash