the first paragraph shall be based upon the factors specified in Clause 14. In case of intentional or gross negligent violation which causes the violator to obtain ill gotten gain or causes damages to
not uniform, data are also often not readily available due to poor recording Common challenges Several actions that can be taken: ● Ensure data storage and management ● Focus to obtain primary data from
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
Audit Firm Name: Subject : Ethical Requirements Prepared by Date INDEPENDENCE, INTEGRITY AND OBJECTIVITY: A. Independence Procedures Checklist: Obtain a copy of the firm’s documented ethics
director acts or omits to act constituting non-compliance with Section 89/7 which causes the director, the executive or the related person to obtain undue benefits. The company may bring an action against
Bond in upcoming maturity which will reflect to the debt to equity ratio decreasing significantly by the end of the year 2018. Please be informed accordingly. Yours Faithfully, (Ms. Natha Kittiaksorn
and price per unit sold. The Company’s products were sold 2018 less than those in 2017 by 22.45%. Due to decrease in the average selling price per unit of product by 13.54% in relation to the decreasing
in moderate level. Water supply in the reservoirs was approximately lower than the average water quantity of the past 10 years as decreasing rainfall in that area. The weather forecast of the
17.8 percent from the same period last year. This was due to a decreasing in the revenues from Mobile Phone and Accessories sales. 2. Interest income from loans from the purchase of receivables and loans
, during the year, the economic situation and consumer confidence continuously worsened which resulted in the Group’s SSSG for year 2019 decreasing by -4.7%. 4 Zen Corporation Group Public Company Limited