independence or to maintain client confidentiality. Example 6 : There were no policies or procedures for the event staff resigns from an audit client. Example 7 : There were no policies requiring the engagement
to complete. Moreover, the 2016 inspection results of the auditors’ engagement showed that most findings were in the substantive testing phase, with the audit of revenue, the audit of inventory and the
systems assets or equipment assets shall be identified and inventory of these assets should be drawn up an maintained. Such inventory shall be reviewed at least once a year or upon any material change
assets or equipment assets shall be identified and inventory of these assets should be drawn up an maintained. Such inventory shall be reviewed at least once a year or upon any material change. Clause 17
inventory on lower- margins from sales. Total expenses were Baht 450.0 million, decreased by 5.9% compared to same quarter last year due to measures taken up to control expenses. As a result, the Company
shutdown expenses 38.6 9.4 309.7 82.4 25.2 227.5 Allowance for the decline in value of inventory 1.7 3.9 (56.9) 3.0 5.1 (42.1) Selling expenses 69.7 83.4 (16.4) 142.8 167.1 (14.5) Administrative expenses
million, results include the planned River Wing renovation works which significantly reduced available room inventory for sale. The target opening in October 2019 has been delayed, however the risk
group Insufficient compliance testing to ensure both independence and confidentiality where the audit staff providing assurance services in their own capacity 3. Client acceptance and continuance
minimum: 1. Security of IT assets; 10 - access control [Referring to Item 5]; - physical and environmental security [Referring to Item 7]. 2. Information management and confidentiality: - asset