process Illustrates the steps related to understanding how IT affects the entity’s flows of transactions for significant accounts and disclosures 10 Understand how IT affects flow of transaction/identify
under (1), (2), (3), and (4). “ASEAN countries” 9 means ASEAN member countries whose capital market regulatory agency is a signatory to the Memorandum of Understanding with the SEC Office concerning
such dual-purpose tests. Accuracy of interest incomes recognized was not tested to ensure whether clients actually ceased to recognize interest income after the three consecutive periods of non-payments
ensure the high quality of financial statements. Executives set tone at the top in a company, and are responsible for the accuracy of financial statements. Other factors such as changes in accounting
committees, internal auditors, and regulatory bodies in accounting professions, and better understanding of their roles and responsibilities. Various tools and mechanism have been introduced to facilitate
responsibility for its accuracy, nor be held liable for any loss or damages arising from or related to its use. ----------------------------- Notification of the Securities and Exchange Commission No. SorNor. 33
governance standards and promoting investors’ confidence in the capital market. • The SEC and the Office of the Auditor General of Thailand (“OAG”) signed a Memorandum of Understanding for strengthening audit
responsibility for its accuracy, nor be held liable for any loss or damages arising from or related to its use. ----------------------------- Notification of the Securities and Exchange Commission No. KorNor. 69
. The SEC, Thailand cannot undertake any responsibility for its accuracy, nor be held liable for any loss of damages arising from or related to its use. ------------------------------- The Securities and
reference. The SEC, Thailand cannot undertake any responsibility for its accuracy, nor be held liable for any loss of damages arising from or related to its use. ------------------------------- The Securities