ปฏิบัติงานสอบบัญชีในระดับผู้ควบคุมและสอบทาน งานที่ยาวนาน ทำให้สมาชิกอาวุโสมีวิจารณญาณในการสังเกตและสงสัยเยี่ยงผู้ประกอบวิชาชีพ (professional skepticism) ในระดับที่สูง ดังนั้น หากสมาชิกอาวุโสมีส่วนร่วมในงาน
การทำ hot review โดยผู้สอบบัญชีอีกรายซึ่งมีความเป็นอิสระ (third eye) เพิ่มเติมจากผู้สอบบัญชีที่รับรองงบการเงินและ EQR และการใช้ professional skepticism ในการสอบบัญชี ซึ่งทำให้มั่นใจว่าการสอบบัญชีเป็นไป
than the previous year due to: the costs of domestic logistics business and dialysis manufacturing business which there had been none in 2017 due to no existence of such business; the expansion of
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 that if we change the information on the names of the
the legal proceedings and we shall not deny the existence of such information only because it is presented in an electronic form. 4 Clause 2 We acknowledge and agree that if we change the information as
can be referred to as evidence in the legal proceedings and we shall not deny the existence of such information only because it is presented in an electronic form. 4 Clause 2 We acknowledge and agree
fund shall come into existence only when it is established by agreement of the employees and the employer and registered under this Act, to serve as a security for the employees in case of their death
investment activity. No part of this presentation, nor the fact of its existence, should form the basis of, or be relied on in connection with, any contract or commitment or investment decision whatsoever. No
inappropriate exercising of professional skepticism. Our preliminary root cause analysis showed that each audit firm’s observations arose from different causes. For example, the absence of significant topics in
judgement, transactions that were not in the normal course of business, and accounting transactions that required professional skepticism, the SEC found deficiencies in the inadequate gathering of audit