Inappropriate client acceptance assessments which resulted in the audit firms accepting engagements with risks that went beyond an acceptable levels; Lack of documentation on the background search of potential
results of the current inspection cycle in the engagement-level mostly emerged from the lack of sufficient appropriate audit evidence in substantive procedures phase. The audit of revenue, the audit of
behavior indicating unsound financial condition; 2. within five years prior to the date of filing the application, the does not have tainted history or undertake any business fraudulently or indicating lack
indicating cheat or dishonest, irresponsibility, reckless in respective of protection of clients’ benefit, lack of cautiousness or unfair or unreliable business conduct; (5) be able to show that its
in respective of protection of clients’ benefit, lack of cautiousness or unfair or unreliable business conduct; In case where shareholder under the first paragraph is a legal entity, its director or
structural design is completed and the construction of various buildings has progressed by more than 80% of the total construction. At present, the project is in the process of the development of utility
. Currently, the main structural design is completed and the construction of various buildings has progressed by more than 80% of the total construction. At present, the project is in the process of the
amount of THB 3.55 million (2 installments). The remaining amount to be paid upon the Agreement is THB 5.33 million. Currently, hydraulic platform construction work has progressed to around 50 percent. 4
progressed 62.79% (The construction plan was 62.55%). The commercial operation date is scheduled in the second quarter of 2022. Page 3 1.2 Additional Investments in Joint Ventures - On September 25, 2019, EGCO
) Performing work in a manner that indicates a lack of professional ethics or standards as stipulated by an association under the Office’s approval; (18) Performing the management duty in a manner that indicates