and inventory register in most of the items while the company could not provide clear explanation about cause of such discrepancy. Chanunkorn, however, did not expand his audit scope, assess possible
control system, inability to audit outstanding balance of petroleum gas stock inventory, gas tanks deposits, financial institutions accounts payable, and trade accounts receivable. In addition, the auditor
oil price throughout the quarter, leading to an inventory loss. However, despite the refinery Hydrogen Production Unit and Hydrocracking Unit temporary shut down, refinery’s average crude run remained
business to manage and dispose of hazardous waste through high temperature power plant(s) as well as to generate and sell electricity. ART is currently in the process of conducting a feasibility study
and dispose of hazardous waste through high temperature power plant(s) as well as to generate and sell electricity.ART is currently in the process of conducting a feasibility study regarding this plan
remains high, and gross refinery margin improved from the increase of crack spread for all products, along with a record of inventory gain from rising average crude oil price during the quarter. Marketing
contingency operation .[M] 2.3 Temperature and humidity controlling system · Controlling the environment condition which have temperature and humidity appropriately according to settle the temperature of the
computer system form damage of inconsistent electricity. [M] o Providing a preserved electricity system for the important computer system for the purpose of contingency operation.[M] 2.3 Temperature and
comparing with cash or equate with cash by 42.9 MB and increased 54.8 MB of account receivable and decreased of the inventory stocks at 0.7 MB and decreasing of the other current asset at 7.0 MB and 4.9 MB
generally paid for the inventory rooms resulted from lower of units transferred within the year. Other than that, administration expenses in general has decreased because of the inauguration of the cost and