หลักฐานที่สามารถใช้ดำเนินการตรวจสอบมีดังนี้ วิธีการเก็บหลักฐาน คำอธิบาย การสังเกตการณ์ (observation) สังเกตขั้นตอนหรือวิธีปฏิบัติงานของผู้ปฏิบัติงานของบริษัทที่รับการตรวจสอบ การสัมภาษณ์/สอบถาม (inquiry
Activity Report 2016_En INDEPENDENT AUDIT INSPECTION ACTIVITIES REPORT 2016 INDEPENDENT AUDIT INSPECTION ACTIVITIES REPORT 2016 Executive Summary...................02 Quality Assurance Review Panel................04 Activities for Enhancing Audit Quality...................05 Summary of Audit Inspection Results A. Firm Level...................08 B. Engagement Level...........................28 Root Cause Analysis...................42 Framework and Focuses in 2017...................44 Essential St...
, 2019. Furthermore, the Board of Director of the Company has passed the resolution to confer power to determine, alter the date, time, and venue of the 2019 Annual General Meeting of Shareholders; to
Impact Figure 1 Climate-Related risks, opportunities, and financial impact Scenario analysis: a tool for forward-looking disclosure 33 • Explore alternatives that may significantly alter the basis for
Office may require the issuer to disclose any instruction, action and observation of the SEC Office or clarification of the instrument via the website of the SEC Office in accordance with the guidelines
). Then, based on twelve firm characteristics (i.e., the twelve control variables included in the regression analysis), we select the most comparable observation from the rest of the sample for each
, management of off-balance sheet transactions, significant changes or selection of accounting policy, observation or qualified opinion of the auditor on - 18 - significant accounting items (if any), and the
, significant changes or selection of accounting policy, observation or qualified opinion of the auditor on significant accounting items (if any), and the results of the implementation of the business plan and
possibilities of both arguments, I empirically conduct four sets of analyses. All empirical analyse are centered upon the observation that firms report a string of consecutively earnings increases. A firm with a
future may alter the IFA’s opinion on the transaction accordingly. Information and documents used in preparing this report included but are not limited to the following: ▪ The Resolution of the Company’s