....................................................................................22 Root Cause Analysis......................................................................................33 Framework and Focuses in 2019...............................................35 Essential
STRATEGIC UPDATE IN 2019 2019 was marked by notable strategic developments for MACO. The company has successfully laid the foundation for growth in Malaysia and Indonesia, as well as expanded its footprint in
driving the public towards a cashless society, creating a queue-free and self-serve experience for BTS users. LINE Corp (“LINE”), as a shareholder of RLP, has taken a notable step with the aim of
THB -75.0 Mn compared to the same period in 2019. The main reason for the lower cash flow was the decrease in net profit which decreased THB -76.3 Mn year-on-year. Other notable cash flow changes were
period in 2019. The main reason for the lower cash flow was the decrease in net profit which decreased THB -190.5 Mn year-on-year. Other notable cash flow changes were (1) Depreciation and Amortisation
interest income, gain (loss) on exchange rate and other irregular items) in 2022 was also notable at Baht 2,293.8 million, compared to 1,282.3 million in 2021. Gain on foreign currency exchange rate was at
Enhancing Financial Reporting Quality Summary of Audit Inspection Results A. Firm-Level B. Engagement-Level Root Cause Analysis Framework and Focuses in 2021 Essential Statistics Auditing Landscape in
conducts a business placed with trust and accountability from the client who is the owner of money. Consequently, the management should have essential role in prescribing investment management policy under
capital market, therefore it conducts a business placed with trust and accountability from the client who is the owner of money. Consequently, the management should have essential role in prescribing
audit staff and their capabilities, so that the firms would be able to deliver high quality audits for all their engagements. 4. Human resources Human resource is essential for audit professions as it is