Microsoft Word - public hearing-complex&ACMF08082018 เอกสารรับฟงความคิดเห็น เลขที่ อจต. 33 /2561 เร่ือง รางประกาศการแกไขหลักเกณฑเก่ียวกับการออกและเสนอขายตราสารหน้ี และการเปดเผยขอมูล ครั้งที่ 2
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
statements for the third quarter of 2016, which had failed to present correct information on the liabilities incurred from the bills of exchange issuance. The initial deadline for submitting the special audit
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
Loan of Financial Institutions Act B.E. 2523 (1980), except as specified in Chapter 7; “capital market product” means securities and derivatives; “capital market product having high-risk or complex
the deficiencies found at both levels are a result of a few factors, such as shortage of human resource within the profession, improper job assignment, an audit planning that failed to respond to
improperly used in the annual financial statements for the year 2014, whereby Smart Traffic Co., Ltd., an EIC affiliate, failed to record allowance for doubtful accounts for the overdue loans issued to company
publicly disclosed through the SET’s Electronic Information System within 30 November 2017. However, PACE has failed to meet the original deadline because the company would like to seek further opinions from
30 November 2017. The SEC later extended the deadline for PACE as requested, to 15 January 2018. However, PACE has failed to submit the clarification and disclose the required information within the