seek Part 3: Discussion points ICGN GUIDANCE ON INTEGRATED BUSINESS REPORTING 15 to reflect the complexities inherent in a contemporary business such as: • the interdependence of financial and non
corporations depending on their inherent technology risk, which varies in terms of nature of business, organizational structure, business size and complexity of the utilized technology. In addition, the scope of
– “CRAF”) ซึ่งเมื่อผู้ประกอบธุรกิจประเมินตนเองแล้ว จะช่วยให้ทราบความเสี่ยงด้านไซเบอร์ที่เกิดจากลักษณะการประกอบธุรกิจของตนเอง (inherent risk) และผู้ประกอบธุรกิจมีระบบงานที่ช่วยควบคุม
assessment regarding inherent risk and control risk and he did not identify nature, timing and extent of audit methodologies from different risk levels. Example 8 : The current year summary of uncorrected
: • Audit manuals did not contain guidelines in assessing inherent risk, control risk and risk of material misstatements. • Audit manuals did not prescribe the criteria in selecting materiality base, as well
subsidiary’s net assets for the amount of THB 343.72 million. This discrepancy was deducted in shareholders' equity as changes of the proportion of subsidiary. 31 Mar. 31 Mar. 31 Dec. Mar 19 - Mar 19 - Unit
discrepancy between the two Acts, which one auditor should adhere to? A: The requirement on information disclosure aims to protect auditor who has discovered suspicious circumstance acquired from normal
Time Zone %* ".B A3 M * ".& #% A(#H)e B */*# N# A( &3'$ # &3$"% Price Discrepancy # TCR %* ". B 14 0[88"1 !# T4>T4B TCR ./ 6 @A. "B01S1" ,3/ TCR &# #%'&#H /*#( ( B &'% &*-* ".#H / &#* B TCR 3