SEC Deputy Secretary-General Sirivipa Supantanet stated that “this is the first study of audit adjustments in Thailand. This study presents errors in accounting transactions found by auditors
สุทธิของกองทุนรวมอีทีเอฟ (“indicative NAV”) และข้อมูลความคลาดเคลื่อนในการลงทุน (tracking errors)5 เพื่อให้ผู้ลงทุนสามารถทราบและใช้ข้อมูลดังกล่าวในการประกอบการตัดสินใจลงทุนได้ (ข้อ
Accounting Estimate which has to follow the IAS 8: Accounting Policies, Changes in Accounting Estimates and Errors. Such change in estimated useful lives was approved in principal by the Audit Committee’s
work procedures, the amendment should be communicated to related persons and having a control system for compliance (4) There should be an improvement for work procedure where there are errors in an
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
. Balance at the beginning of 25x0 x x x x x x X (x) x x 2. Accumulation from correction of mistakes x x x 3. Adjusted balance x x x x x x x (x) x x Alteration between two periods 4. Appraisal surplus x x 5
) 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
arranger an adequate opportunity to clarify any factual errors, factual omissions, or factual misperceptions that would have a material effect on the credit rating. The CRA should duly evaluate any response