. The answers to each questionnaire should base on actual practices. If the assessment results in deficiencies in any internal control components (whether it is the reason for neither system existence nor
, including as a result of natural disasters There are several categories and sets of criteria defining Social Projects already in existence in the market that can be used as complementary guidance. Issuers and
of criteria defining Social Projects already in existence in the market that can be used as complementary guidance. Issuers and other stakeholders can refer to case studies and examples through links
claim coming into existence in the future which determine debt repayment in cash and generate a flow of receipts in accordance with the rules specified by the SEC. “originator” means a person that
, they could better assess the sufficiency and relevance of audit evidence and are more effective in exercising their skepticism and judgment. Consequently, they are more likely to detect significant risks
บที่ผานงานสอบบัญชีที่ซับซอนและหลากหลาย มาเปนเวลานาน ก็จะชวยใหมั่นใจวา ทีมตรวจสอบมีทักษะ ความรูความสามารถ รวมถึงวิจารณญาณในการสังเกตและสงสัย เยี่ยงผูประกอบวิชาชีพ (“professional skepticism”) ในการ
ก.ล.ต. พบวา การใชดุลยพินิจและความสงสัยเยี่ยงผูประกอบวิชาชีพ (professional skepticism) ยังไมเหมาะสม จากการวิเคราะหหาสาเหตุของขอบกพรองตาง ๆ ขางตน ก.ล.ต. พบวา แตละสำนักงานสอบบัญชีมีสาเหตุหลักมา
business operation, financial status and performance , or existence of REIT, or investors’ investment, provided that such risk may cause the investors to lose the invested money or receive a return at a
• Significant • Materiality • Professional judgment Accounting Assertions Existence - relates to account balances (each of the balance sheet and income statement balances are actually exist) Occurrence - relates
. Ministerial regulations shall be enforceable upon their publication in the Government Gazette. Chapter 1 Establishment _______________________ Section 5.3 A fund shall come into existence only when it is