lease Substantive analytical procedures, if used appropriately, could be an efficient means for auditors to obtain relevant audit evidence and to ensure that an overall conclusion are consistent with the
representative office in the Kingdom shall obtain an approval from the Office. The representative under the first paragraph shall undertake only those businesses specified in the approval. The provisions of
unit holders by calculating returns that vary according to a formula of calculation or a certain condition that is not easily understood by retail investors; “notification on investment” means the
or through mutual agreements. The chapter also supports stakeholders’ access to information on a timely and regular basis and their rights to obtain redress for violations of their rights. V
of the SLBP but also ensure proper monitoring, disclosure and verification as per section 4 of the SLBP. In particular, issuers of SLBs should publish, and keep readily available and easily accessible
, reports on capital reserves, liquidity or other prudential measures, and internal control procedures, where this is held and can be easily obtained; 7 (c) relevant supervisory information and reports a
2.1.3 inappropriate/insufficient disclosure of information (paragraph........). ฆ 2.2 Inability to obtain sufficient appropriate audit evidence and the possible effects are material, but not pervasive
assessment of economic value, but which does not fit easily into the traditional accounting framework. Other terms such as ‘extra-financial’ are also sometimes used to describe this information. In recognition
as well as arrange to obtain approval from its shareholders’ meeting on the entering into the connected transaction with votes of not less than three-quarters of the total votes of the 6 shareholders
duty to disclose the information memorandum regarding such transaction to the SET and appoint an independent financial advisor to provide opinions on the transaction as well as arrange to obtain approval