resulting in the low audit quality; and High ratio of listed audit clients to audit personnel, leading to incomplete audit works, inadequate supervision, non-compliance with the firms’ policies and procedures
firms made for each TSQC1 element might differ due to factors such as corporate cultures and their different strengths, we were fairly satisfied with the significant improvements observed in most aspects
/ Economic Dependence VII. Threatened or Actual Litigation VIII. Gifts and Hospitality IX. Non Audit Services Particulars Reference / Guidance Notes Description A.1 General Policies and Procedures: 1 Whether
common employment and other means, and evaluating whether any of those services might impair independence? a. If “yes,” identify the relevant policies and procedures. b. If “no,” describe how the firm
account receivable 3 months overdue or non-performing loan ratio was 2.35% at February 28, 2018, decreased from 2.71% at the end of previous fiscal year. The Company has set aside higher allowance for
on the customers’ specification, that might be 100% cotton or cotton blend fabrics. Over the past 3 years, the Company had no significant changes neither capital structure, management nor business
% of total assets. - Accounts Receivable As of November 30, 2019, the Company has gross accounts receivable of 89,826 million baht (both current assets and non-current assets), increasing 9% from as of
3.81% at the end of previous fiscal year. The percentage account receivable 3 months overdue or non-performing loan ratio was 2.71% at February 28, 2017, decreased from 3.30% at the end of previous
the Edible Oil market if highly competitive and the Edible Oil refining service might reduce the risk of CPO’s price volatility, where the refining services price were established by using a comparable
refining service might reduce the risk of CPO’s price volatility, where the refining services price were established by using a comparable approach based on the market price in the Palm Oil refinery industry