with the firms’ ethical requirements in order to prevent any breaches of the Code of Ethical Principles. Finally, in a long run, audit firms might consider revising their group structure to minimize

agency problems and thus induces managers to adopt corporate policies and strategies that are advantageous to shareholders in the long run, such as promoting strong positive corporate culture. This view

Activity Report 2016_En INDEPENDENT AUDIT INSPECTION ACTIVITIES REPORT 2016 INDEPENDENT AUDIT INSPECTION ACTIVITIES REPORT 2016 Executive Summary...................02 Quality Assurance Review Panel................04 Activities for Enhancing Audit Quality...................05 Summary of Audit Inspection Results A. Firm Level...................08 B. Engagement Level...........................28 Root Cause Analysis...................42 Framework and Focuses in 2017...................44 Essential St...

Last names CPA License No. Position Educational Qualification Experience in Auditing (years) 1. 2. 3. 4. (Additional details can be submitted as attachments) Details of assistant auditors who assist the

develop a new strategy in expanding new stores in a small size format with largest convenience store chain in Thailand by selecting locations in a high density of community and nearby educational institutes

U Company Limited, the accounting acquirer, to enter into the contract for educational business transfer to Western U Education Company Limited, a related party, Calculated using book value of 1 ,299

conclusion on operational guidelines and effective date appropriate for Thailand. For our internal management, we are developing and testing the work system along with conducting a parallel run, as well as

events, resulting cash flow throughout the events all the year. And the Company also organized E- Sport event, race for Chombueng Marathon project, 10K Thailand Championship run project, sport tourism, etc

NTA of the Registered Company = Cannot be calculated due to Unimit Engineering (Myanmar) Co. Ltd not yet run 2. NET PROFIT METHOD Net profit method = (Net operating income of invest company x proportion

completed, the efficiency will be increased and the production costs can be reduced in the long run. The Company expects that in 2018, the cost will start to reach the appropriate level including the seaweed