, which came from costs of sales, distribution costs and administrative expenses control, Change in recognition of depreciation of right-of- use asset pursuant Thai Financial Reporting Standards No. 16
accuracy and timing of revenue recognition; No separate tests of controls performed for different types of sale transactions with possibly different patterns of revenue recognition and control points; and No
professional ethics, the provisions of law relating to auditors, and the SEC regulations. Furthermore, registered auditors shall work for audit firms that have an audit quality control system in compliance with
............................................................ B. Engagement Level ............................................... Root cause analysis and examples of action plans to improve the quality control system .................. Our Focus for the Third
inspection cycle (2016 to 2018), audit firms in the capital market established and maintained a system of quality control as required by the Thai Standard on Quality Control (“TSQC 1”). The majority of audit
Mutual Recognition of Funds between Hong Kong Special Administrative Region of the Peoples Republic of China and Thailand
Bangkok, July 8, 2016 ? The SEC Independent Audit Inspection Activities Reports for the second-cycle period during 2013-2015 have shown significant progress in the quality control system of audit
Rules, Conditions and Procedures for Operational Control in Underwriting of Securities (No. 2)
of the year earlier and has gross profit margin of 27.64%.because the company adjusted the recognition of interest income from loan receivables from the purchase of debtors, decrease from previous
to the same period of the year earlier and has gross profit margin of 24.75%.because the company adjusted the recognition of interest income from loan receivables from the purchase of debtors, decrease