, they might have identified and assessed such risks but then failed to performed further audit procedures whose nature, timing, and extent are responsive to those assessed risks. Assessing the risks of

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

all services performed for clients, including services performed by entities closely aligned through common employment and other means, and evaluating whether any of those services might impair

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

were both short-term and long-term borrowings totally 59,334 million baht. The portion of long-term borrowings was 41,034 million baht or represented 69% of total borrowings. To manage risk that might

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

. To manage risk that might occur from the fluctuation in currency and interest rate of long-term a debenture in foreign currencies, the Company has entered into cross currency interest rate swap

represented 71% of total borrowings. To manage risk that might occur from the fluctuation in currency and interest rate of long-term debentures in foreign currencies, the Company has entered into cross currency

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