complex audit engagement which requires high judgment and skepticism to the partner or divisions with limited experiences, resulting in such partner or personnel in that division lacking an appropriate
”) เปนความทาทายของบริษัท เอเอสทีฯ ที่จะตองพิจารณาดำเนินการเชิงรุกอยางตอเนื่องเพ่ือเพ่ิมจํานวนบุคลากรท่ีมีประสบการณเพียงพอที่จะใช professional skepticism ในการปฏิบัติงานสอบบัญชีท่ียากและซับซอนได
(“professional skepticism”) ในระดับที่สูง ดังนั้น หากสมาชิกอาวุโสมีส่วนร่วมในงานสอบบัญชีในระดับที่เพียงพอจะช่วย ให้สังเกตเห็นถึงความผิดปกติในขณะปฏิบัติงานตรวจสอบและสามารถให้คำแนะนำที่เป็นประโยชน์แก่ทีม ตรวจสอบ
based on the past experience. Moreover, the Company had 4 of 6 major overseas customers that have been verified the existence and considered the ability to make debt repayment from a local financial
. (2012) find that IT control deficiencies affect management forecasts. The management forecasts will be less accurate with the existence of material IT control deficiencies. 3 Why DO WE NEED To Audit IT
Activity report 2017En CAPITAL MARKET FOR ALL INDEPENDENT AUDIT INSPECTION ACTIVITIES REPORT 2017 INDEPENDENT AUDIT INSPECTION ACTIVITIES REPORT 2017 Executive Summary Quality Assurance Review Panel Activities for Enhancing Financial Reporting Quality Framework and Focuses in 2018 Root Cause Analysis Summary of Audit Inspection Results A. Firm Level B. Engagement Level Essential Statistics 49 4412 46 0402 07 Contents Executive Summary The capital market is a fundamental component in driving Thai...
-experienced individuals also likely to possess professional skepticism which will promote the appropriate exercise of judgment by the engagement team. In 2019, the average years of experiences of partners
333/3 Viphavadi Rangsit Road, Chomphon, Chatuchak, Bangkok 10900, Thailand Tel: +66 1207 or +66 2695 9999 Fax: +66 2695 9660 e-mail: info@sec.or.th BU I L D ING BR IDGES INDEPENDENT AUDIT INSPECTION ACTIVITIES REPORT 2014 INDEPENDENT AUDIT INSPECTION ACTIVITIES REPORT 2014 BUILDING BRIDGES Securities and Exchange Commission, Thailand Securities and Exchange Commission, Thailand Contact Information This report is available for download on the SEC website: www.sec.or.th For more information, p...
having priority, or otherwise limiting the rights of the debt securities holders to any payment on the debt securities. 2. Provide information about the existence or possible creation of other securities
approval from the SEC Office shall last throughout the entire existence of the REIT; (2) governing, monitoring and proceeding as necessary to ensure that the assigned person has maintained the qualifications