or supporter, with premeditation or gross negligence; (2) sanction already imposed on such auditor; 8 (3) impact on or damage to relevant parties such as money market, capital market, the general
of benefits from a client’s derivatives trading; (2) a person with the controlling power over a client’s derivatives trading; or (3) a financial supporter of a client for the benefit of trading or
issues and accounting transactions completely. In various cases, inspection on auditors’ workpapers led to in-depth inspection concerning fraud and accounting fabrication of listed companies. Following the
compliance issue in particular, such as a case of significant fraud, any instance of corruption or human rights violation or any other material violation of the law could significantly harm the Group's
ตรวจสอบการทจุริตระบบใหม ่ (Fraud Management System) มาใช้ตั !งแต ่ พฤศจิกายน f และในปัจจบุนัยงัคงใช้ระบบนี !อยู ่ โดย AEONTS จ่าย คา่ธรรมเนียมใบอนญุาตใช้งานระบบรายปีเป็นจํานวน Y, B , เยน หรือ .B ล้านบาท
หรือไม่ครบถว้นในสำระส ำคญั หรือมีกำรกระท ำอนัไม่เป็นธรรม ท่ีเป็นกำรเอำเปรียบสมำชิก (fraud protection)
injured person claims compensation from a person who, willfully or negligently, unlawfully acts and causes damage. Insider Trading, Market Manipulation, and Fraud or Failure to perform duties (Fiduciary
responsibilities that go beyond the scope of auditor's work, as the International Standards of Auditing (ISA 240 - The Auditor's Responsibilities Relating to Fraud in an Audit of Financial Statements) has covered
responsibilities that go beyond the scope of auditor's work, as the International Standards of Auditing (ISA 240 - The Auditor's Responsibilities Relating to Fraud in an Audit of Financial Statements) has covered
, and identifying and assessing risk of fraud and response to those risks. Example 4 : The disclosure checklist did not contain current disclosures as required by other regulatory bodies such as the SEC