regarding the failure to record allowance for uncollectible refunds of advance payments for goods and omit to estimate the recoverable amount of the investment in the subsidiaries to comply with financial
, misrepresent, or omit material facts in the financial statements or documents of STARK and its subsidiaries (financial statement manipulation) to deceive any person. Furthermore, after STARK received funds from
. Kittisak Jitprasertngam, in colluding or consenting to falsify, misrepresent, or omit material facts in the financial statements or documents of STARK and its subsidiaries (financial statement manipulation
Jitprasertngam, in colluding or consenting to falsify, misrepresent, or omit material facts in the financial statements or documents of STARK and its subsidiaries (financial statement manipulation) to deceive any
, appropriate audit evidence regarding the failure to record allowance for uncollectible refunds of advance payments for goods and omit to estimate the recoverable amount of the investment in the subsidiaries to
omit material facts in the financial statements or documents of STARK and its subsidiaries (financial statement manipulation) to deceive any person. Moreover, they also facilitated STARK in making false
, misrepresent, or omit material facts in the financial statements or documents of STARK and its subsidiaries (financial statement manipulation) to deceive any person. Moreover, they also facilitated STARK in