level of examination strictness increases according to the higher level of risk. In case of non-compliance with the above measures, the SET has the power to impose penalties. Moreover, in cases where
alleviate contracted ARPU, pricing campaigns with lower-speed were usually deployed in provincial level to capture the low-budget segment. Demand for home connectivity has been accelerated by work and learn
to less rainfall and low water level in reservoirs which unfavored for agricultural production. And once it was rainy season, the Northeastern region of Thailand also had a severe flood that caused a
regulations governing auditors to international standards by focusing on the quality assurance of an audit firm’s procedures both firm level and engagement level. As a result, the quality of auditor supervision
internal control environment. · Whether the client is aggressively concerned with maintaining the firm’s fees as low as possible. · Indications of an inappropriate limitation in the scope of work
accounting standards and the internal control environment. - Whether the client is aggressively concerned with maintaining the firm’s fees as low as possible. - Indications of an inappropriate limitation in
. 5. Net profit and net profit margin Although the Company encountered the low economic growth rate, the Company was able to maintain 2Q17 net profit of Baht 20.89 million, which was the same level as
at 31 December 2018 and 2019, the Company’ s debt- to- equity ratios were 0. 89 and 0. 77, respectively. They were at a low level as the Company only had short-term loans which were current liabilities
impact of Δ GPR on Firm value ❑ Pre vs Post 9/11: Period between 1985 - 2000 and Period between 2002 – 2019 ❑ Low vs High GPR: Bottom 3 deciles of GPR and Top 3 deciles of GPR ❑ By selected emerging market
resources when an engagement team faces a high workload engagement, such as high volume of work than expected or low recovery rate? 7 Does the firm communicate the identity and role of the engagement partners