: • 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

Securities and Exchange Commission Independent Audit Inspection Activities Report THE ROAD LEADING TO GROWTH 2013 This report is available for download on the SEC website: www.sec.or.th Contact For more information, please contact us at: Securities and Exchange Commission,Thailand 333/3 Vibhavadi-Rangsit Road, Chomphon, Chatuchak, Bangkok 10900, Thailand Tel : +66 2 263 6082 or +66 2 263 6218 e-mail : oca@sec.or.th Root cause analysis Activities for enhancing audit quality Suggestions on how to...

, there shall not be any person taking responsibility of the entire process which may render him or her an opportunity to illegally modify or amend the information or operation of computer system. Clause 5

personnel in such units. However, there shall not be any person taking responsibility of the entire process which may render him or her an opportunity to illegally modify or amend the information or operation

Issuer and the Guarantor believe that the factors described below represent the principal risks inherent in investing in the Notes to the best of their current knowledge as at the date of this Prospectus

. ASB Cambodia would like AEON Systems to modify the current FEP system to support payWave for both Issuing and Acquiring transaction for VISA. Therefore, ASB Cambodia is required to pay the development

หุ้นและ กรรมการร่วมกันกับ บริษัท บริษัทและบริษัทย่อยจ่ายเงิน ค่าซื้อสินค้าและบริการ - ค่าบริการท าสี Parco - ค่าบริการ Regrinding& coating - ค่า Tooling - ค่าอะไหล่แม่พิมพ ์ - ค่า Modify แม่พิมพ ์ - ค่า

that select Big 4 auditors are firms that have higher reporting quality. As a result, without auditor factors, these firms innate fewer mistakes that require audit adjustments. For auditor factor

authorized to determine and modify terms, conditions and other details including but not limited to the exercise price, the exercise ratio, the allotment and the offering date of such Warrants, the authority

authorized to determine and modify terms, conditions and other details including but not limited to the exercise price, the exercise ratio, the allotment and the offering date of such Warrants, the authority