crucial for the auditors to suitably develop an expectation of the recorded amounts, sufficiently evaluate the reliability of data from which the expectation is developed, and determine an acceptable
reliability of financial reporting by selecting suitable accounting policies and implementing effective internal control systems. In other words, they are the first line of defense in financial reporting. Next
assess the incremental risks associated with their staff providing personal services while other firms, which collected the necessary information, had no means to verify the reliability or the completeness
Thailand Re: Disclosure of Information and Other Acts or Listed Companies concerning the Acquisition and Disposal of Assets 8. Expectation: to receive engineering capability and know-how from experienced
expectations for the fundamentals and/or valuation of the sector* relative to the group’s historic fundamentals and/or valuation: Overweight : The analyst’s expectation for the sector’s fundamentals and/or
______________________________________________________________________ Remark: The rationale for issuing this Notification is to ensure that the person granted a license to be derivatives broker possesses strong financial position and reliability. It is, therefore
issuing this Notification is to ensure that the person granted a license to be derivatives broker possesses strong financial position and reliability. It is, therefore, deemed necessary to determine the
financial statements on cost of sales and inventories which revealed lack of efficiency and reliability of AIE internal control system. The auditor was thus unable to gather sufficient evidence for such
accounting system and a financial reporting preparation process to support SMEs’ fundraising in the capital market. Numerous integrated initiatives have been undertaken to maintain the reliability of the
ensure the competency of the staff with incomplete professional development. - Lack of staffs competencies building plan. - Lack of communication to the staffs about the expectation – the significant