auditor into believing that the debtor owing the outstanding balance of fuel charge worth 53.62 million baht was capable of debt repayment to the company before the auditor signed off the disclosure of the
for approval of a person who shall perform duties as auditor of the securities company and the finance and securities company as follows: Clause 1. The Notification of the Office of Securities and
Exchange Act B.E. 2535 (1992) provides that a securities company shall prepare a balance sheet for each accounting period and such balance sheet shall be audited and given an opinion by an auditor approved
) provides that a securities company shall prepare a balance sheet for each accounting period and such balance sheet shall be audited and given an opinion by an auditor approved by the Office for such
to engage the auditor who reviewed the company?s third quarterly financial statements in a special audit on the item of advance payment for advertising service and required such report be submitted by
transaction value is equal to 0.09% of net tangible assets calculated from the Company’s financial statement as of 31 March 2018 reviewed by the auditor. The Company is required to get an approval from the
true value of the hotel as recorded in the accounts. Furthermore, it was found that they fabricated the accounts to mislead the company's auditor into believing that the company had fully received