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relevant to Asia as Asian capital markets continue to deepen and become more complex. As the Principles are outcome-based, they are adaptable to a number of country circumstances. Important progress has
efficiency and effectiveness of engagement performance. Most observations from the engagement-level inspections in the past inspection cycle were related to audit planning and audit of difficult and complex
additional advice regarding anything other than the investment of the client assets, then the concepts of alpha and beta should be relatively good measures of the value of the advisor. However, in more complex
information technology. As such, the audits of complex entities encountered obstacles and needed assistance of experts in the field. The SEC, as a result, invited technological experts to instruct and share
is the audit of revenue recognition using percentage of completion method. Specifically, this type of audits is inherently complex and relies heavily on the work of an expert in estimating budget costs
instruments for competent businesses. Notably, the Emergency Decree also aims to protect investors by facilitating more precise and adequate disclosure of information for investment decision making, reducing
to how a KPI is calculated or potential for an issuer to change an SPT prior to maturity, it must be explicitly contemplated in the legal documentation. KPIs and SPTs should always be precise, clear
small audit firms. For instance, while large audit firms experienced insufficient audit staff in senior and manager levels, thus weakening the quality of the audits in areas that involved complex business
with severe and significantly complex digital risk and cybersecurity challenges, we have established a Digital-Oriented Risk and Cyber Security Risk Management Framework in alignment with the strategy of