15.81 million baht or 18.85 percent, mainly due to expenses in the same period of the previous year Employee termination compensation in the restaurant and catering business and Profession Fees. 4
reporting environment, the AARG must continue to be progressive and work closely with the profession to raise audit quality standards and provide reliable financial reporting in ASEAN.? _________________
their profession duties with loyalty* by making unauthorized investment without client’s permission, and order or consent on making fake documents. While {B} failed to properly discharge his
work has been received to increase the company's water distribution channels. Which this job will be a job with a low gross margin. 7. Selling expenses in the quarter 1/2020 increased from the quarter 1
professional body responsible for Thai accounting and auditing standards, and for managing their convergence to international standards. Together with the SEC, they also oversee the audit profession. 1 The SEC
the deficiencies found at both levels are a result of a few factors, such as shortage of human resource within the profession, improper job assignment, an audit planning that failed to respond to
• Vice President and Chairman of the Accounting Profession Committee on Auditing, Thailand Federation of Accounting Professions under the Royal Patronage of His Majesty the King • Independent Director
and services to generate sufficient yields for the elderly investors. It is part of our job to build consumers? awareness of the importance of long-term savings and smart investment to serve their own
& Don’ts) 1) การประเมินสมรรถนะของผูสมัครงาน โดยใหผูสมัครเขารับการทดสอบจิตวิทยาดานบุคลิกภาพ (Personality and Job-Preference Test) ซึ่งสอดแทรกเรื่องการตั้งมั่นในจริยธรรมและแนวโนมพฤติกรรม ทางลบ เชน แนวโน
2.26 million. 14. Measurement of new value of obligations and benefits after leaving the job was Baht 0.29 million as a result of the change of assumption for estimating the benefit of the employees as