Administration Chiang Mai University Introduction According to Jensen and Meckling (1976)’s agency theory, an audit is an agent cost that helps reduce information asymmetry between an agent and a principal
2.26 million. 14. Measurement of new value of obligations and benefits after leaving the job was Baht 0.29 million as a result of the change of assumption for estimating the benefit of the employees as
Company underwent a remeasurement of employee benefit obligations in terms of post- employment benefits of THB 0.29 million, which was due to adjustment of assumption for establishing employee benefit
เป็นผูรั้บผิดชอบงานบริหารความเส่ียงจะมีความ เหมาะสมมากกวา่ 2. การทบทวนวธีิการจดัอนัดบัความน่าเช่ือถือ (methodologies) การจดัท าแบบจ าลอง (models) และ สมมตฐิานส าคัญ (key assumption) อย่างน้อยปีละ 1 คร้ัง
apply) ( 5.1 Using of going concern assumption appropriate but a material uncertainty exists (paragraph number.......) ( 5.2 An uncertainty relating to the future outcome of exceptional litigation or
the revenue based on the past operating results and taken into account the average growth in spending in the industry. Therefore, the Board of Directors is of the view that the assumption of revenue
, using the work of a management’s expert, audits of going concern assumption and professional skepticism. Examples of the audit deficiencies in each area are discussed below. 19 In de pe nd en t Au di t In
following information: 1. key assumption applied which is clear and easy to understand, including details on forecast and risks which may cause the return or the fund’s performance to be different from
management scheme and prospectus: (a) the projection of incomes and expenses of the mutual fund which includes the following information: 1. key assumption applied which is clear and easy to understand
mutual fund management scheme and prospectus: (a) the projection of incomes and expenses of the mutual fund which includes the following information: 1. key assumption applied which is clear and easy to