criminal justice proceedings.Investors are strongly advised to study details of funds and verify the existence of the products to be invested every time and, after making an investment, check the
the existence of the debt that Tangerine Properties Co., Ltd., a POLAR subsidiary, owes to Simba Co., Ltd. Earlier, the SEC ordered POLAR to conduct a special audit on such debt and requested the
the SEA whereby EARTH had to clarify and disclose information on the true existence of the legal rights and the result of the re-assessment of the fair value of two coal mines in Indonesia according to
to approve that EARTH underwent a business rehabilitation process. The SEC, then, had a question regarding the existence and status of the increased debt of THB 26,000 million.The investigation
communicated to the group auditor? 6 How does the firm ensure that engagement teams exercise appropriate professional judgment and skepticism? 7 Does the Service Delivery Center perform audit procedures for the
Consider and beware of firm’s ethics and professional skepticism in context of being “business advisers” 3 How does the firm prevent undue influence being exercised where significant level of non-audit
behavior regarding selling of non-audit services? 2 Consider and beware of firm’s ethics and professional skepticism in context of being “business advisers” 3 How does the firm prevent undue influence being
การทำ hot review โดยผู้สอบบัญชีอีกรายซึ่งมีความเป็นอิสระ (third eye) เพิ่มเติมจากผู้สอบบัญชีที่รับรองงบการเงินและ EQR และการใช้ professional skepticism ในการสอบบัญชี ซึ่งทำให้มั่นใจว่าการสอบบัญชีเป็นไป
necessity for sale of ESOP to the existence of the company Not necessary reason / source of indicating the number of offers more than five per cent and the indicated price is low Not necessary detail of
electronically by us under 1.2 can be referred to as evidence in legal proceedings and we shall not deny the existence of such information only because it is in an electronic form. 2 . We acknowledge and agree