S&P MD&A FY2560_revised 250218_final audit -1- ท่ี สจญ 028/2561 วันท่ี 23 กุมภาพันธ 2561 เรื่อง ช้ีแจงผลประกอบการบริษัท เอส แอนด พี ซินดิเคท จํากัด (มหาชน) เรียน กรรมการผู3จดัการ ตลาดหลักทรัพยแห5ง
. (UNOFFICIAL TRANSLATION) (Revision 2015) Table of Contents Page 1. Audit Firm profile 1 2. Network firms of the Audit Firm 4 3. Internal management of the Audit Firm 5 4. Inspection results on quality control
to audit quality inspection carrying out by inspectors of the SEC Office; 2. I certify that if an auditor of the audit firm has been registered with the SEC Office, the audit firm will regularly review
additional information and facilitate the SEC Office’s officials or assignees in conducting a site visit and inspection over the audit quality control system of the audit firm where I work for, for the benefit
; and b) Engaged in audit regulatory functions in the public interest, and, in particular: - Ultimately responsible for the system of recurring inspection of audit firms undertaking audits of public
the website of the SEC Office: (a) certifying that such audit firm has a audit quality control system under Clause 11(1) and giving consent for an inspection by a representative of the SEC Office; (b
appointment for examination of the working paper and the audit quality control system and specify the list of working papers to be examined; - On-site inspection, notify and confirm the issues found verbally
examination of the working paper and the audit quality control system and specify the list of working papers to be examined; - On-site inspection, notify and confirm the issues found verbally; - Consider the
website of the SEC Office: (a) certifying that such audit firm has an audit quality control system under Clause 11(1) and giving consent for an inspection of the system by inspectors from the SEC Office; (b
been reviewed by the auditor and the audit committee, the total revenue decreased more than 20 percent. The company would like to explain the reasons as follows: 1. Total revenue was 14.27 million baht