integrity of the prospective client was in doubt. Hence, engagements with significant risks, including the fraud risks, could mistakenly be identified as acceptable or tolerable. There were occasionally

an inaccuracy in gathering or processing data from which the financial statements are prepared and factual misstatement with no doubt (42%), and reclassification for presentation (40%). Incorrect

considering the purchase of units of foreign collective investment schemes should understand the concept and principles of the foreign collective investment schemes. If you are in any doubt, you should consult

ฉบับไม่เป็นทางการและจัดท าขึ้นเพื่อเป็นข้อมูลอา้งอิงประกอบเท่านั้น For the avoidance of doubt, the English language version of the Sustainability Bond Guidelines published on the ICMA website is the

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...

the 3rd quarter of this year which measured by the number of exported containers was increased, resulting to transportation costs was increased. Also, there are pressure factors in Thai Baht

expenditure because there was a problem of purchase power and incomes that remained not recovered. Household income in agriculture sector remained encounter with additional pressure from the flood situation in

suitability, update of customers’ information, use of consulting experts, no pressure on customers’ decision-making, and specific conditions for digital asset trading centers and dealers like a case of

it deserves. Consequently, certain issues have emerged such as audit fee pressure and the lack of auditors. The Value of Audit Research Project is a joint initiative between the SEC and the TFAC with

COMPANY LIMITED M-CHAI: MAHACHAI HOSPITAL PUBLIC COMPANY LIMITED PORT: SAHATHAI TERMINAL PUBLIC COMPANY LIMITED SMIT: SAHAMIT MACHINERY PUBLIC COMPANY LIMITED SMPC: SAHAMITR PRESSURE CONTAINER PUBLIC