of high fraud risk areas, group audits, procedures addressing going concern issues, and professional skepticism Inadequate documentation of audit works Insufficient supervision in certain high-risk

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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

shifted to reflect changes in balance sheet valuation. According to ISA 240, ‘The auditor’s responsibilities relating to fraud in an audit of financial statements’ (IAASB, 2009), an auditor must presume

“whistle blowers” in providing information on corporate fraud or embezzlement ● Monitor audit committee statements in listed company annual reports Enlarge the roles of institutional investors ● Require

A VIEW TO SUPPORTING THE MARKET PRICE OF THE NOTES AT A LEVEL HIGHER THAN THAT WHICH MIGHT OTHERWISE PREVAIL. HOWEVER, THERE IS NO ASSURANCE THAT THE STABILISING MANAGER (OR PERSONS ACTING ON BEHALF

sufficient information by concealing important information that might adverse affect the client's benefits. Following the report of UOB Kay Hian Securities (Thailand) Plc. and a client complaint, the SEC

by concealing important information that might adverse affect the client's benefits. Following the report of UOB Kay Hian Securities (Thailand) Plc. and a client complaint, the SEC probed into {A} case

would bear in mind the significance of developing the quality of audit and continuously mitigate and improve as recommended by the SEC, some of the deficiencies’ rectification are underway and might

permit another to produce fraud documents and prepare incorrect financial statements to deceive other persons. the public prosecutor issued a prosecution order; however, attempt to arrest the accused