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program for auditing difficult and complex areas, staff training limited to theoretical lectures and lack of case study on issues requiring professional judgement and professional skepticism, particularly
important for business flexibility and for delegating accountability in complex organisations. It also allows a company to divest itself of operational assets and to become only a holding company. However
fast-changing and globalising world, information material to investor decision-making is becoming increasingly diverse and dynamic. Long-term success in managing a business in today’s complex economic
attempt to adapt to the ever-changing business environments and transactions that are becoming increasingly complex, it is crucial that accounting professionals, especially auditors, possess qualities that
cover specific industry. In addition, there was lack of consultation in complex areas and inadequate quality control review system. The SEC found that EQCRs did not review some important work papers or
need to use the relevant Sector Eligibility Criteria in its selection processes. These Sector Eligibility Criteria may contain more complex eligibility criteria or technical requirements when compared to
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
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
production and distribution of biodiesel from CPO industry, which is the inherent risk that significantly impact on the Company's performance that is the risk of fluctuation in CPO price; mostly caused by the