Limited (“TIES”), through securities trading account of Miss Ornsiree Chinkamtornwong. The sales were made in such a way that took advantage of others by using non-public information material to TIES share
Engineering Service Public Company Limited (“TIES”), through securities trading account of Miss Ornsiree. The sales were made in such a way that took advantage of others by using non-public information material
parallel with crude palm oil price. Gross profit from biodiesel business was higher from the growth in sales volume, as well as the capability to procure raw material and manage inventory better than last
customers expand production and frozen foods customers have more raw material. - Cost of the sales and services from Q2/2016 was 91.52 percent decreased to 88.11 percent on Q2/2017 or decreased 3.41% from
opinion · 2 . Qualified opinion due to (can choose more than one): ( 2.1 Misstatements that are material, but not pervasive, resulting from: ( 2.1.1 selection of an inappropriate accounting policy
Misstatements that are material, but not pervasive, resulting from: ฆ 2.1.1 selection of an inappropriate accounting policy (paragraph ........); ฆ 2.1.2 incorrect use of accounting policy (paragraph........); ฆ
as per their stated accounting policy. Common findings No procedures were performed before concluding that the revenue recognition was free from material misstatements from fraudulent transactions
: • Audit manuals did not contain guidelines in assessing inherent risk, control risk and risk of material misstatements. • Audit manuals did not prescribe the criteria in selecting materiality base, as well
, having obtained sufficient and appropriate audit evidence, concludes that misstatements, individually or in the aggregate, are material, but not pervasive to the financial statements ; from ( 2.1.1
margin was declined from the higher raw material price. The Denatured Ethanol Business saw performance improved from last year following the amalgamation, however gross profit was affected by the declining