money back together with the capital gain, at the amount of 341,100 baht. The client believed Sakkarin's false claim to be true because an approximately similar amount of money had been transferred to the

. Therefore, the level of aggregation used should be carefully thought out to enable the auditors to reap the most benefits from these procedures. During the design of the substantive analytical procedures

for the 3rd quarter of Year 2018 and 2019 were 19.9% and 15.5%, respectively. This assumed that the Company could handle more effective at controlling employee’s remuneration, traveling expenses, and

assumed that the Company could handle more effective at controlling employee’s remuneration, traveling expenses, and infrastructure expenses. Financing Costs The financing costs of financial institutions

outstanding debts and the prevailing economic condition. Management believed that allowance for doubtful accounts is adequate in the current circumstances. Inventories Unit: Million Baht Consolidated financial

collection history, aging profile of outstanding debts and the prevailing economic condition. Management believed that allowance for doubtful accounts is adequate in the current circumstances. Inventories Unit

prevailing economic condition. Management believed that allowance for doubtful accounts is adequate in the current circumstances. Inventories Unit: Million Baht Consolidated financial statements 30 June 2019

. Management believed that allowance for doubtful accounts is adequate in the current circumstances. Inventories Unit: Million Baht Consolidated financial statements 30 September 2019 31 December 2018

executive of KC, was believed to have involved in the fraudulent acts and the receipt of a certain amount of B/E sale money.  It was also found that during 2016, (3) Teerasit and (4) Kitisan, KC executive

Classification : ใชภ้ายใน (Internal) The opinions and information contained herein have been obtained or derived from sources believed to be reliable, but cannot guarantee its accuracy and completeness, and that