cycle were found in the following areas: audit sampling, audits of revenue recognition under percentage of completion method, audits of inventory and cost of sales, and the process of forming an audit
professions, etc. Prosperous growth with international recognition The SEC is a member of the International Forum of Independent Audit Regulators (IFIAR) and the ASEAN Audit Regulators Group (AARG) organization
, audits of revenue recognition based on the percentage of completion method, and assessments of the appropriateness of management’s use of going concern assumption. Our root cause analysis has revealed that
., business combination, impairment of assets, revenue recognition using percentage of completion method and general IT controls (“GITC”) • Using the work of an auditor's expert, e.g., engineer and appraiser
Mutual Recognition of Funds between Hong Kong Special Administrative Region of the Peoples Republic of China and Thailand
presenters and should not be treated as those of the SEC Thailand. • These slides are not to be posted (on any websites or public domains), cited, copied or circulated. 2 Revenue recognition 3 Revenue
Additional Provisions for Establishment and Management of Mutual Funds under the Mutual Recognition of Funds between Hong Kong Special Administrative Region of the People?s Republic of China and
system. However, their listed company clients accounted for only 10 percent of the total market capitalization. At engagement levels, significant deficiencies were such as audits of revenue recognition
The meeting agreed to resume discussion to develop mutual recognition framework to facilitate cross-border mutual fund offerings. The discussion was initiated in 2004 before later being halted. To
company was at Baht 5,402 million, increased by Baht 3,273 million or 154% from Q1/2019, and increased Baht 3,771 million or 231% from Q2/2018. this is mainly due to the immediate recognition of GLOW’s