units of long-term equity fund (LTF) bought in 2013 in order to invest in another fund. After reviewing the LTF investment account of such client, {A} informed the client that selling LTF investment units
overriding controls were not identified as a significant risk and therefore, certain required audit procedures, such as testing of journal entries, reviewing of accounting estimates for biases, and evaluating
involvement of the partner and EQCR in reviewing the workpaper or establishing a process for seeking consultation on difficult or contentious matters about the financial reporting standards. Opinions of
opinion. After analyzing the root cause of these deficiencies, the SEC believes that they were caused by inadequate and/or inappropriate risk assessments during the audit planning stage. Therefore, it is
required; Analyzing and assessing financial positions and the operational results of the business activities, as well as impacts on the shareholders, to come up with recommendations for the shareholders to
required; Analyzing and assessing financial positions and the operational results of the business activities, as well as impacts on the shareholders, to come up with recommendations for the shareholders to
Bangkok, June 9, 2015 ? The SEC notified Electronics Industry Plc. (EIC) to cooperate with the auditor in auditing and reviewing its 2014 and Q1/2015 financial statements where the auditor expressed
duties in important tasks, for instance, final reviewing and revising audit manual and audit program to reflect changes in the professional standards and the monitoring process. The SEC therefore
provide a system for recording, examining and reviewing the clients’ information so as to ensure that such information is correct complete and current throughout the period of derivatives trading. Clause 10
provide a system for recording, examining and reviewing the clients’ information so as to ensure that such information is correct complete and current throughout the period of derivatives trading. 1 Amended