causing the coin can only trade on Bitkub’s exchange and experiencing a very unusual price adjustment. Since Bitkub’s compliance system failed to supervise the product department to monitor the properties

Mr. Soraj Asavaprapha While being a director of Jasmine International Public Company Limited (JAS), Mr. Soraj Asavaprapha failed to perform his duties with loyalty as a result of obtaining unusual

was evident in some cases involving unusual sales transactions with fraud potential that should have warranted the auditors’ special attention had they been sufficiently skeptic to spot the strangeness

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

: • 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

INDEPENDENT AUDIT INSPECTION ACTIVITIES REPORT 2020 SECURITIES AND EXCHANGE COMMISSION, THAILAND Contents Executive Summary 01 04 08 15 28 58 62 70 47 Quality Assurance Review Panel Activities for Enhancing Financial Reporting Quality Summary of Audit Inspection Results A. Firm-Level B. Engagement-Level Root Cause Analysis Framework and Focuses in 2021 Essential Statistics Auditing Landscape in Thailand Executive Summary Over the past year, the Thai capital market experienced tremendous volatili...

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

June 30, 2016 and the six-month period ended June 30, 2017, respectively. The figures represent a period-on-period decrease of 2.51% due mainly to an unusual high of patients from influenza epidemics in

well as how the auditor response to identified risks, key matters detected throughout the auditing process, and suspicion related to unusual transactions that may be an indicator of fraudulent act; 6