recorded the accounting documents with the documents related to such operations. Therefore, their actions were considered that they acted in order to obtain unlawful gains for himself or another person and

than the increasing of sales as a result of upwardly adjust in raw material price and soften economic of scale of the plastic packaging business. 2 3. Selling and administrative expenses was increased by

the Q2 of the previous fiscal year or 5.39%. The cost increased more than the increasing of sales as a result of upwardly adjust in raw material price and soften economic of scale of the plastic

219.27 million Baht from the Q3 of the previous fiscal year or 14.01%. The cost increased more than the increasing of sales as a result of upwardly adjust in raw material price and soften economic of scale

qualification requirements intact and adjust the licensing fee structure to prevent overburdens to business operators.Essentially, this approach would allow an applicant to apply for a package of licenses at one

companies to adjust themselves. While innovation and new technologies have been brought to business strategies, while investors and related parties? expectations particularly in environmental and social

constant volatility and instability in various ways due in part to the global pandemic of COVID-19 and the fast-paced changes in technology. Thus, it is inevitable for auditors to adjust their methodology to

inventory balance. The SEC found that an auditor did not obtain audit evidence assuring the reliability of the computer system. Example 6 : While examining consignment goods, an auditor did not observe the

discharge of the responsibilities allocated to them, and having honest behaviors without notorious background. In case the personnel under the first paragraph are required to obtain an approval from the SEC

backdrop, the Securities and Exchange Commission (SEC), as the capital market regulator, had to adjust its strategic plan and operating procedures in alignment with both the National Strategy and the dynamic