as the Labor Protection Act (No. 7) B.E. 2562 and has set aside loss on devaluation of obsolete, defective and slow-moving inventories so on. Net Profit and Net Profit Margin For 3-month period ended

such, impractical and outdated regulations will be revised to support underwriters? performance with trustworthiness and responsibility to investors, which will eventually build up their own credibility

of the audit procedures Inappropriate test of the net realizable value (“NRV”) of inventories such as the use of outdated price lists and the incorrect comparison of inventory costs against its

million in Q1’2018 to Baht 48 million in Q1’2019) and decreased 33.3% q-on-q (Baht 72 million in Q4’2018 to Baht 48 million in Q1’2019), primarily attributable to an interest income. Share of Profit (Loss

information technology. As such, the audits of complex entities encountered obstacles and needed assistance of experts in the field. The SEC, as a result, invited technological experts to instruct and share

unused, outdated machines Baht 23 million. 1,361 1,327 1,204 1,456 1,302 1,240 1,205 1,174 9 (15) (124) (143) (52) (63) (35) (60) (200.0) (180.0) (160.0) (140.0) (120.0) (100.0) (80.0) (60.0) (40.0) (20.0

regulations. Whereas the laws or regulations that are no longer necessary or outdated, or become obstacles to public livelihood or occupation will be repealed or revised to eliminate burden on people and

and assessing the progress of a construction project so audit deficiencies found in this area were not surprising. To address this problem, the SEC invited a construction planning specialist to share

for obsolete and decline in value of inventories of THB 5.99 million. Decrease in property, plant, and equipment for THB 444.48 million, mainly due to reclassifying PPE to right–of-use assets under TFRS

disseminate knowledge and share working experiences in the accounting professions in the capital market, and to attract students into the accounting professions. This could help increase the number of auditors