Microsoft Word - hearing group limit _2_.docx เอกสารรับฟงความคิดเห็น เร่ือง การกําหนดเรื่อง sector fund และ group limit สํานักงานคณะกรรมการกํากับหลักทรัพยและตลาดหลักทรัพย (http://www.sec.or.th
of high fraud risk areas, group audits, procedures addressing going concern issues, and professional skepticism Inadequate documentation of audit works Insufficient supervision in certain high-risk
for management in the manner of deceit, fraud or dishonesty 1 relating to offences against property as specified as prohibited characteristic in Group 2 under Clause 30; (3) having a reasonable ground
group is directors and audit committees, our second line of defense, whose roles focus on strengthening governance of entities and providing oversights on the management’s implementation and operation of
characteristic in Group 1 under Clause 29; (2) having a record of being punished or legally proceeding against for management in the manner of deceit, fraud or dishonesty1 relating to offences against property as
, resulting in fewer deficiencies detected. There are, however, other areas in which further improvements are warranted such as audit planning and risk assessments, audit procedures in response to fraud risk
manner of deceit, fraud or dishonesty relating to offences against property as specified as prohibited characteristic in Group 2 under Clause 30; (3) having a reasonable ground to believe that there is a
promotion of appraisal profession; (5) in case of the appointment of a working group to perform duties relating to member supervision or promotion of appraisal profession, the Institute of Appraisal
, AEONTS entered a System Implementation Agreement for the ACE Plus System (Fraud Detection System) with AEON Systems. AEONTS has utilized such system since November 2014 and continue operating this system
, the SEC made a significant progress in implementing the recommendations of TDRI by organizing a focus group and a public hearing on the proposed amendment to the Securities and Exchange Act. Moreover