of the business. 5 Including securities which the reporting person deposits with other person(s) or has other person(s) hold on his behalf. 6 In case of complex shareholding structure of the reporter

complex shareholding structure of the reporter or concert party in a juristic person under Section 258, for example multiple levels of shareholding structure, structure and proportion of shareholding shall

internal control environment. · Whether the client is aggressively concerned with maintaining the firm’s fees as low as possible. · Indications of an inappropriate limitation in the scope of work

attempt to adapt to the ever-changing business environments and transactions that are becoming increasingly complex, it is crucial that accounting professionals, especially auditors, possess qualities that

challenging to audit due to high degree of judgment required. • Complex transactions • Complexities of auditing IT : in particular in the areas of valuation, internal control and evidence of work performed

with Chapter 1; (2) establishment of policies, measures, and management arrangement concerning information security in accordance with Chapter 2; (3) management of IT assets and the access control to

with Chapter 1; (2) establishment of policies, measures, and management arrangement concerning information security in accordance with Chapter 2; (3) management of IT assets and the access control to

with Chapter 1; (2) establishment of policies, measures, and management arrangement concerning information security in accordance with Chapter 2; (3) management of IT assets and the access control to

baht in the year ended 31 December 2016. It is mainly from reducing production cost of print media and magazines to be consistent with declining sales as well as proper production cost control

baht in the year ended 31 December 2016. It is mainly from reducing production cost of print media and magazines to be consistent with declining sales as well as proper production cost control