) Evaluation of the test results under (1) and preparation of the test evaluation report by the personnel in charge who is qualified, knowledgeable and independent; (3) Reporting result of the test, reviewing
) Evaluation of the test results under (1) and preparation of the test evaluation report by the personnel in charge who is qualified, knowledgeable and independent; (3) Reporting result of the test, reviewing
report by the personnel in charge who is qualified, knowledgeable and independent; (3) Reporting the results of the test, reviewing and evaluation under (1) and (2) to the board of directors or a board
the personnel in charge who is qualified, knowledgeable and independent; (3) Reporting the results of the test, reviewing and evaluation under (1) and (2) to the board of directors or a board-appointed
Internal Control Sufficiency Evaluation Form Concepts and Objectives Good internal control is essential for a listed company or a public company as it can help preventing, managing, mitigating risks
of knowledgeable and competent personnel. The firm should immediately identify and resolve the issues. The evaluation result in the year 2016 suggest that the firms with low turnover rate will have
Accountancy, Chulalongkorn University • Diploma in Auditing, Chulalongkorn University • Certified Public Accountant 05 Mr. Prasan Chuaphanich Positions: • Expert Member, Audit and Evaluation of Public Sector
professional standards. Other causes included a scarcity of knowledgeable personnel with specific expertise such as financial reporting standards and auditing standards, insufficiency of clear and detailed audit
could be exchanged or a liability settled between knowledgeable, willing parties in an arm's length transaction. 4. New policy on allowance for obsolete inventories Inventory from 1 year and above and
-evaluation) หรือคณะกรรมการอาจพิจารณาใช้วิธีประเมินแบบไขว ้ (cross evaluation) ร่วมด้วยก็ได้ รวมทั้งเปิดเผยหลักเกณฑ์ ขั้นตอนและผลการประเมินในภาพรวมไว้ใน รายงานประจาปี 3.7.3 คณะกรรมการอาจพิจารณาจัดให้มีท่ีปรึกษา