Auditor Oversight” เพื่อใหประเทศสมาชิกนําไปเปนแนวทางในการถือปฏิบัติ รวมทั้ง ไดมีการจัดตั้ง International Forum of Independent Audit Regulators (“IFIAR”) ขึ้นในป 2549 ซ่ึงมีสถานะเปนองคกร ความรวมมือ

การวิเคราะห์ ที่ไม่ซับซ้อนก็ได้ หากวิธีการดังกล่าว ช่วยให้ติดตามความเสี่ยงได้อย่างเพียงพอ และมีประสิทธิภาพ 9.2 กรณีที่ผู้ตรวจสอบ (auditor) เป็นผู้รวบรวม log ของผู้ประกอบธุรกิจไปวิเคราะห์ จะถือว่า ผู้

shareholders to approve the write off on accumulated loss by using the premium on share. Agenda 6 Approve the appointment of Auditor for the year 2020 and determine the auditor’s remuneration. Opinion of the

shall be presented in the following manners: (1) a return rate based on the estimated financial statements having been considered and viewed by an auditor on the approved list of the SEC Office as

statements in which equity method is applied of the Company and the consolidated financial statements of TSEO for the year ended 31 December 2017 as audited by the auditor and (2) the pro- forma consolidated

“Company”) submitted its separate financial statement and its consolidated financial statement for the first quarter of 2018 ended on 31 March 2018 which were reviewed by the auditor. The Company hereby

the Consolidated Financial Statements ended 31 December 2018, which have been audited by the Company’s authorized auditor. The Company would like to clarify the operating results of the Company and its

had been audited by the independent auditor. Details are as follows: 1. Main events of the Company 2. Summary of the Company’s operating results 3. Analysis of the consolidated financial performance 4

Limited (the “Company”) submitted its separate financial statement and its consolidated financial statement for the third quarter of 2017 ended on 30 September 2017 which were reviewed by the auditor. The

independent auditors consider may have a material impact on the company’s financial reports and to attend a meeting with the auditor without the presence of the management at least once a year. - Review the