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authorized director and shareholder of New Decade Co.,Ltd.. Both are the younger sisters of Mr.Polpat Karnasuta who holds the position of Chief Executive Officer of the Company. 91.70 91.71 (90.20) The
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financial statement preparers, comprising chief financial officer, chief accountant and accounting staff where qualifications and responsibilities of the preparers will be determined. Besides, expectation of
system. However, their listed company clients accounted for only 10 percent of the total market capitalization. At engagement levels, significant deficiencies were such as audits of revenue recognition
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