the audit engagement. The weighted score of some risk factors may not appropriate; e.g., to allow the score of risk of fraud equal other risk factors. However, the SEC would like to recommend some
responsibilities that go beyond the scope of auditor's work, as the International Standards of Auditing (ISA 240 - The Auditor's Responsibilities Relating to Fraud in an Audit of Financial Statements) has covered
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, resulting in fewer deficiencies detected. There are, however, other areas in which further improvements are warranted such as audit planning and risk assessments, audit procedures in response to fraud risk
profession standards. Furthermore, the SEC representatives attended conferences to share ideas and experiences with the stakeholders and participated in domestic and international symposiums. obtain certain
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...
company assets or obtain unlawful gains for himself or other persons, causing damage to CIRKIT. The public prosecutor issued a prosecution order; however, attempt to arrest the accused failed and the
Mr. Sukit Nganthavee Mr. Sukit Nganthavee, the former director of Circuit Electronics Industries Plc. (“CIRKIT”), conspired with other executives of CIRKIT to misappropriate company assets or obtain