incorrect pricing Sale and repurchase of investment units Preparation of mutual fund reports Scheme amendment Increases in registered capital and scheme capital Classification of investment units Conversion
documents, or made incomplete or incorrect accounts, she shall be liable to 5-year imprisonment for each count for 122 counts. Since the defendant pleaded guilty, the court reduced the punishments by half
identified before selecting the documents to test sales cut-off, resulting in the auditors vouching to the wrong documents. General observations: Before performing the tests of controls, the auditor must
engagement hours lead to poor audit quality, but it would also result in the incorrect human resource 21 Independent Audit Inspection Activities Report 1 January – 31 December 2014 planning and inadequate
, failing to perform duties responsibly, and consenting to preparation of incorrect accounting records. The nine offenders are: (1) Miss Neeranuch Na Ranong, former vice chairman and chief executive director
วัดผลการดำเนินงาน 4 . การจัดทำงบการเงินของกองทุนรวม 5. การกำหนดหลักเกณฑ์เพิ่มเติม 6. การคำนวณและประกาศมูลค่าทรัพย์สิน ( NAV ) 7. การดำเนินการกรณีมูลค่าหรือราคาหน่วยลงทุนไม่ถูกต้อง ( Incorrect Pricing ) 8
Securities and Exchange Commission 10,13-16 The GPF Witthayu Building 93/1 Wireless Road, Lumpini, Pathumwan, Bangkok 10330. Tel: 0-2695-9999, 0-2263-6499 Fax: 0-2256-7711 www.sec.or.th. Securities and Exchange Commission Independent Audit Inspection Activities Report Independent Audit Inspection Activities Report for the 1st Cycle 1 October 2010 - 31 December 2012 Introduction Quality Assurance Review Panel (“QARP”) First step with confidence Activities for audit quality enhancement Summary of...
or fail to enter any material statements into accounting sheets or documents relating to management of a trust; (3) keep incomplete, incorrect, out-of-date or inaccurate accounts; or (4) certify the
into accounting sheets or documents relating to management of a trust; (3) keep incomplete, incorrect, out-of-date or inaccurate accounts; or (4) certify the correctness and completeness of the statement