accounting principles. Moreover, the auditor was unable to find sufficient supporting evidence to satisfy the audit procedures due to limitation on scope of audit imposed by the PICNI management in various
independence of the firm. - Precisely define the ‘related entities’ to enable the audit firms to completely disclose and consider the independence regarding related entities. The process to evaluate the
in auditing and reviewing its 2014 and Q1/2015 financial statements where the auditor expressed qualified opinions due to limitation on scope of audit imposed by the company management. EIC must submit
, the SEC found that the audit firms did not seem to evaluate 11 whether there were any threats to independence or any conflicts of interest before issuing engagement letters to clients. Beyond
โดยหากเกิด เหตุการณ์ผิดปกติ ต้องสามารถด าเนินการแก้ไขได้ทัน (mitigate risk) (3) สามารถประเมิน (evaluate) ความเหมาะสมในการใช้งาน ของ algorithm เช่น ยังสอดคล้องกับนโยบายการประกอบธุรกิจหรือไม่ ยังมีความ
’ qualified opinions resulted from limitation on their scope of audit/review. Hence, the auditors were unable to obtain sufficient and appropriate audit evidence with respect to valuation of investment in PT
performance. However, as the manners to evaluate performance may vary, the firm should implement the manner which is suitable for the environment and culture of each firm, Convincingly, the performance
Department to evaluate the comparison with actual selling price at the area nearby. The agreed with the offered price to sale which was higher than evaluating price of the Land Department and it was reasonable
limitation to only debt securities, excluding company licensed to also undertake finance business. “Finance and securities company” means a company licensed to undertake finance business, and securities
category of securities finance business, mutual fund management, securities brokerage, investment advisory service, securities dealing or securities underwriting without limitation to only debt securities