gross profit margins resulted primarily from the company's efficient production cost controls and last year the company had sold a large number of products at low price to reduce stock, while the
expenses down 4% Y-O-Y or Baht 8.2 million mainly from the effectiveness of all SG&A expenses controls and the reduction of revenue -related variable costs despite an increase of Baht 2.5 million in pre
qualified opinion in relation to the construction cost reports for construction contracts not prepared in accordance with its accounting policy. Besides, the accounting system and internal controls regarding
to the IT Standard Rules this time are summarized as follows: (1) Establishing IT-related risk assessment criteria to define the entity’s risk level and to specify standards of IT security controls
efficiently. Essentially, the proposed revisions cover the following key domains:(1) Establish multiple levels of expected security controls and oversight techniques that apply differently to licensed
, maintain, document, and enforce policies, procedures, and controls to ensure that the credit ratings and related reports it disseminates are based on a thorough analysis of all such information. 1.3 A CRA
., business combination, impairment of assets, revenue recognition using percentage of completion method and general IT controls (“GITC”) • Using the work of an auditor's expert, e.g., engineer and appraiser
the first cycle inspection 1. Inspection of tests of controls The major issues identified from inspections of tests of controls are insufficient determination of the audit scope, samples selected for
operations and exposures in commodities • Impairment issues • Heightened cost controls at audit clients • Governance challenges (cannot get or retain strong directors) Layoffs Reduced capacity Audit fee
ผ่านมา จะถูกปัดขึ้นเป็น Weekly controls (52) หากมีความสำคัญสูง จำนวนของกลุ่มตัวอย่าง คือ 9 · การควบคุมที่เกิดขึ้น 55 ครั้ง ในรอบ 1 ปีที่ผ่านมา จะถูกปัดขึ้นเป็น Daily controls (250) หากมีความสำคัญปานกลาง