years mistakes. With proper communication within the company and the attentiveness from those who are responsible for the financial statements, these adjustments could be prevented. When consider top 5
financial position (paragraph........); ฆ 5.4 Correction of previous year’s material misstatement in financial statements (paragraph........); ฆ 5.5 Significant mistakes in financial statements arisen after
Corporate social responsibility (CSR) has several attributes that are inherently unobservable or measured with errors. This study proposes an alternative methodology to account for measurement errors in CSR
) 2. Accumulation from correction of mistakes x 3. Adjusted balance x x x x x x x (x) Alteration between two periods 4. Appraisal surplus x 5. Revaluation surplus (deficit) in investment x 6. Retained
the beginning of 25x0 x x x x x x X (x) 2. Accumulation from correction of mistakes x 3. Adjusted balance x x x x x x x (x) Alteration between two periods 4. Appraisal surplus x 5. Revaluation surplus
should be an improvement for work procedure where there are errors in an operation with record of such error together with preventive measures 1.2 Operation system for fund member registry should comprise
ใหม ่ - ส่วนท่ี 3 หนา้ 62 - 63 - ยกเลิก ค าอธิบายเก่ียวกบัหน่วยลงทุน SLIPS/CAPS - ส่วนท่ี 8 หนา้ 84 - ปรับปรุง ให้สอดคลอ้งกบัค่าความเส่ียงของหน่วยลงทนุท่ีปรับปรุงใหม่ 4. ตั๋วสัญญาใช้เงินและตั๋วแลกเงนิ
Department of Thai SEC (Dec 2014) Above 2.1% 1.3 – 1.8%1.8 – 2.1% Note: tracking errors are based on the primary prospectus benchmarks as reported by Morningstar. Sample includes equity large-cap and index
. $$3 .$#0 ).&#) ! 5.3.1 SLIPS / CAPS J#.* 30 0. 5.3.2 P.P. $ P.P. /').)'" 5.3.1 " ++#3/0.(.+3- ) " +,E 6' (6' 3 +/'K$1$' (.E0+3- +, +D0 "'E1$K$1$' (.E0+3- +, +D0 +,". 7 . ', 0
• Application controls 2 Why do we need to audit IT system? • Highly dependent on IT system • The companies with high overall IT risk assessment tend to have more accounting errors (Grant et al. 2008) • Li et al