sufficient clarity to enable the identification and assessment of risks relating to objectives. Questions Yes No 6.1 The company is able to comply with the generally accepted accounting principles which is

the second half of the year. However, government expenditure was slightly decline as well as the contraction on agricultural and construction sector. The Thai economy in 2018 is expected to expand more

be in compliance with the following regulations: 1. there shall be sufficient checks and balances at least in compliance with the regulations under Clause 17; 2. the positions of chairman and manager

’ qualified opinions resulted from limitation on their scope of audit/review. Hence, the auditors were unable to obtain sufficient and appropriate audit evidence with respect to valuation of investment in PT

due to limitation on scope of audit imposed by the company management. The auditor was thus unable to obtain sufficient appropriate audit evidence in relation to investment in Smart Traffic Co., Ltd

the auditor by March 8, 2013. Earlier, the SEC found that the company’s management prevented the auditor to obtain sufficient information and audit evidence necessary for reviewing the financial

The auditor expressed a qualified opinion on COMAN’s interim financial statements for the second quarter of 2024 because the auditor was unable to obtain sufficient, appropriate audit evidence

reporting such incidents to the SEC;            (4) To adjust the applicable scope for investment advisory business operators to ensure that they will be able to implement sufficient controls for managing

violations. In following this manual, if any wrongdoings are found, the business operators are encouraged to report the cases to the SEC and verify that sufficient risk management and control systems have

knowledge, skills and attitudes about financial management, covering the setting of appropriate financial goals, having adequate savings and protection (via insurance) in times of emergency, having sufficient