. (Acceptance and Continuance of Client Relationships and Specific Engagements) 5. (Resources) 6. (Engagement Performance) 7. (Information and Communication) 8. (Monitoring and Remediation Process)

) and its subsidiaries were affected by the COVID-19 outbreak which had an extensive impact on the entire world. Economic activities slowed down with significance, which was the factor putting pressure on

Engagements) (1) (1) 4 (Human Resources) ( ) ( ) 5 (Engagement Performance) (2) ( ) 6 (Monitoring) (1) (2) 100 .20 65 2 KPMG KPMG AQIs 2 KPMG KPMG 2 KPMG KPMG KPMG KPMG KPMG KPMG KPMG KPMG 108 31 2564 5.60

) 4 (Human Resources) ( ) ( ) 5 (Engagement Performance) (2) ( ) 6 (Monitoring) (1) (2) 100 .20 85 2 EY data analytic tools EY EY EY EY EY EY EY EY EY 211 30 2564 6.41 35 EY 3 3 1 (Leadership

(Engagement Performance) (2) ( ) 6 (Monitoring) (1) (2) 100 .20 50 - 2 - 10 technical committee 5 31 2565 17,698 0.09 3 3 1 (Leadership Responsibilities for Quality within the Firm) 3 2 (Relevant Ethical

, resulting from the pressure of excess supply of Light Sweet crude in the market; after production of US Shale oil increased. Compared to the previous quarter, the difference between average Dated Brent and

price in Q3/ 2018, on average decreased by 1. 38 $/BBL when compared to Q2/2018 due to high pressure from increasing demand for Dubai crude during the Summer season in the Middle East, combined with a

borderless marketplace of the ASEAN Economic Community (AEC). Given the increased degree of uncertainty in global economies, especially pressure from a looming trade war among core economies and their

to put pressure on consumers’ mobile spending. Unlike 1Q21, there were no government stimulus campaigns aimed at boosting consumer spending in this quarter. Mobile competition remained aggressive due

of the virus has caused demand for consumption of fuel around the world to decline with significance. This factor is putting pressure on the price of crude and finished product to drop significantly