financial statements due to limited audit scope imposed by AIE management regarding inefficient internal control system on cost of sales and inventories. Consequently, AI auditor did not express opinion on

auditor was unable to express opinion on AIE?s 2014 financial statements due to limited audit scope imposed by AIE management regarding inefficient internal control system on cost of sales and inventories

by 10.6 Million Baht or 11.2% compared to the previous year due to comply with the policy to reduction of unprofitable stores. Kitchen Plus restaurant: Revenue amounts to 20.2 Million Baht, increased

Million Baht, decreased by 22.4 Million Baht or 15.8% compared to the previous year due to comply with the policy to reduction of unprofitable stores. Kitchen Plus restaurant: Revenue amounts to 28.8

due to inefficient internal control system with regard to the cost of sales and the inventory of 2014 and insufficient evidence to clarify decrease in the production yield. The AIE auditor also

statement of equity change of the shareholders, and the annual cash flow statement 2015 due to inefficient internal control system with regard to the cost of sales and the inventory of 2014 and insufficient

restaurant: Revenue amounts to 151.2 Million Baht, decreased by 41.0 Million Baht or 21.3% compared to the previous year due to comply with the policy to reduction of unprofitable stores. Furthermore, company

unprofitable business. Year 2020, our groups has encountered spread of coronavirus disease 2019 which causing slowdown in economic as effecting most businesses and industries. Management has changed their

.? [The average scores range from 5 (the lowest) to 1 (the highest)]. Major issues found among the inspected audit firms included non-compliance with auditing standards and inefficient work monitoring

production line of flexible packaging and the machine setup process is not complete and new employee lack of expert skill and the use of raw material is inefficient, cause a high production cost. 3. Selling