instigator or an abettor, etc.; (5) the complicated nature of the act or the tool used in committing such act, such as using a disguised name of other person or establishing a company for concealment, etc.; (6

Activity Report 2016_En INDEPENDENT AUDIT INSPECTION ACTIVITIES REPORT 2016 INDEPENDENT AUDIT INSPECTION ACTIVITIES REPORT 2016 Executive Summary...................02 Quality Assurance Review Panel................04 Activities for Enhancing Audit Quality...................05 Summary of Audit Inspection Results A. Firm Level...................08 B. Engagement Level...........................28 Root Cause Analysis...................42 Framework and Focuses in 2017...................44 Essential St...

Others 2,062 0.7% 5,903 2.1% Bt mn Debenture Loan 1800MHz 900MHz Total Assets 284,067 100% 286,785 100% 2018 - 2,799 10,247 4,020 Trade payable 14,686 5.2% 13,334 4.6% 2019 7,789 3,364 - 4,020 ST loan & CP

payable 17,737 6.4% 15,973 5.7% ST loan & CP of LT loans 11,685 4.2% 4,613 1.7% Accrued R/S expense 5,361 1.9% 5,361 1.9% Others 34,546 13% 47,753 17% Current Liabilities 69,328 25% 73,700 26% Debenture

- 2,799 10,247 4,020 ST loan & CP of LT loans 11,685 4.2% 17,373 6.2% 2019 7,789 3,364 - 4,020 Accrued R/S expense 5,361 1.9% 5,362 1.9% 2020 - 24,829 - 59,574 Others 34,546 13% 38,298 14% 2021 1,776 12,079

275,670 100% 284,067 100% 2018 - 9,299 10,247 4,020 Trade payable 17,737 6.4% 14,686 5.2% 2019 7,789 3,364 - 4,020 ST loan & CP of LT loans 11,685 4.2% 9,575 3.4% 2020 - 24,829 - 59,574 Accrued R/S expense

18,422 6.3% 22,037 7.6% 2021 1,776 12,079 3,128 7,565 ST loan & CP of LT loans 17,104 5.9% 24,872 8.6% 2022 - 13,440 - 7,565 Accrued R/S expense 5,362 1.8% 5,248 1.8% 2023 7,820 6,883 - 7,565 Others 31,877

59,574 ST loan & CP of LT loans 17,104 5.9% 11,206 3.8% 2021 1,776 12,079 3,128 - Accrued R/S expense 5,362 1.8% 5,362 1.8% 2022 - 13,440 - - Others 31,877 11% 44,093 15% 2023 7,820 6,550 - - Current

Loan 1800MHz 900MHz 700MHz Total Assets 290,505 100% 287,607 100% 2H19 - 3,364 - 4,020 - Trade payable 18,422 6.3% 21,336 7.4% 2020 - 14,829 3,128 21,747 1,758 ST loan & CP of LT loans 17,104 5.9% 11,529

- 4,020 ST loan & CP of LT loans 9,575 3.4% 10,423 3.7% 2020 - 24,829 - 59,574 Accrued R/S expense 5,362 1.9% 5,362 1.9% 2021 1,776 12,079 - - Others 39,977 14% 39,394 14% 2022 - 13,290 - - Current