presentation of the investment amount and the gains from loss of control in subsidiaries. In addition, the information disclosed in its Q2 and Q3/2017 financial statements were incomplete and ambiguous, which is
professional ethics, the provisions of law relating to auditors, and the SEC regulations. Furthermore, registered auditors shall work for audit firms that have an audit quality control system in compliance with
The Derivatives Act The Derivatives Act B.E. 2546 SECTION 18. In order to protect customers, maintain stability of the financial system or control the risks arising from derivatives, the SEC shall
control systems such as rules and procedures, company culture is influenced by peer pressure and social construction of reality (Griffin, Li, and Xu, 2021). One problem that has made studying corporate
, 2001; Jiao, 2010). Despite much research on CSR effects, the direction of the impact of CSR on firm value is ambiguous and no consensus exists in the empirical literature. There seems to be more support
shareholder meeting in key company decisions. The chapter also deals with disclosure of control structures, such as different voting rights. New issues in this chapter include the use of information technology
: Operational Control and Security for Information Technology of a Licensed Derivatives Broker. By virtue of the second paragraph of Clause 7 of the Notification of the Securities and Exchange Commission No
Securities and Exchange Commission No. SorThor. 8/2548 Re: Operational Control and Security for Information Technology of a Licensed Derivatives Broker. By virtue of the second paragraph of Clause 7 of the
, hereby certify and consent to the followings: 1. I certify that the audit firm has audit quality control system which is sufficient and reliable for supervising its auditors’ work to comply with the
ของรายงานทางการ เงินที่จัดทําผา่นโปรแกรมที่บริษทัใช้ • ผู้สอบบัญชีประเมินระดับการใช้คอมพิวเตอร์ของบริษัทฯว่าอยู่ในระดับสูง อีกทั้ง ประเมินผล general control และ application control โดยการใช้ IT control