globally, so as to address persistent deficiencies in listed public interest entity audits. To achieve this goal, the AARG will ramp up its engagement with the Big-Four audit firms? leadership to address
/ Frequent / Persistent 7 VE scale of assessment: Minor / Significant / High / Critical 8 VE scale of assessment: Non-communicative / Reactive / Remediative / Proactive 3 Verification – The KPI will be
from investment scams via various new forms and channels. In this regard, the SEC has observed a persistent trend of investment scams related to the capital market, with scammers often using online
earnings management, or alternatively, that earnings management is not perceived to be responsible for the earnings surprises. 9 of consistently meeting benchmarks cannot be fully explained by future
continued to expand, it has still been affected by high levels of household debt as well as persistent low prices for agricultural products. The performance of the company in this quarter is still in line
social and governance (policy-related) indicators showing very good disclosure levels. Certain of the clear gaps in disclosure can be partially explained by applicability. For example, questions related to
of the financial statements. In addition, TIES neither compared the purchase and sale prices of the related party transactions to market prices, nor explained whether or not the price differences were
neither compared the purchase and sale prices of the related party transactions to market prices, nor explained whether or not the price differences were reasonable.Later, TIES requested for postponement of
prices of the related party transactions to market prices, nor explained whether or not the price differences were reasonable. The SEC thus instructed TIES to rectify the financial statements according to
Baht 3,123 million, decreased by Baht 340 million or 9.8% from Q2’2017 that was explained as follows, Beverages business The beverage sales for Q2’2018 was Baht 1,516 million, decreased by Baht 353