. Previously, the SEC notified VTE to rectify its 2013 and Q1/2014 financial statements due to the auditors? qualified opinions resulted from limitation on their scope of audit/review. Hence, the auditors were

should be around 230 ? 270 million baht and recommended SUPER shareholders not to approve the acquisition. Furthermore, IFA observed that payment condition for acquisition of ProOne shares was not fair

during this second-cycle audit inspections, the SEC observed significant improvements, compared to the results from the first cycle, on most aspects of the feedbacks and recommendations given by the SEC

be observed from the chart that the longer the bond term, the stricter the target to achieve certification. This is also the case the later bonds are issued (e.g. year 2020 or 2030 instead of 2015

’ qualified opinions resulted from limitation on their scope of audit/review. Hence, the auditors were unable to obtain sufficient and appropriate audit evidence with respect to valuation of investment in PT

concerning the limitation of the voting rights and the disclosure requirement over the one-third rule so that asset management companies can disclose such information to investors. The afore-mentioned

statements due to auditor?s limitation scope of review by VTE management. As such, the auditor was unable to apply other review procedures to satisfy the carrying value of investment in foreign associate

September 30, 2014.Earlier, the SEC notified STHAI to rectify its 2012 financial statements due to the limitation on scope of audit imposed by the company management in various matters including quantities

1 FY20 MD&A Advanced Info Service Plc. Executive Summary Mobile business affected by weak economy and competition in data pricing Slowdown in economic and business activities had been observed

newly approved auditors (as shown in figure 15). We observed the continuous improvement of audit quality over the past years. The result of audit quality inspection in this 3 inspection cycle (as shown in