fraud documents and prepare incorrect financial statements to deceive other persons. the public prosecutor issued a prosecution order; however, attempt to arrest the accused failed and the statute of

Mr. Lee Wolff Mr. Lee Wolff, the former managing director of Circuit Electronics Industries Plc. (“CIRKIT”), conspired with other executives of CIRKIT to commit or permit another to produce fraud

CIRKIT to commit or permit another to produce fraud documents and prepare incorrect financial statements to deceive other persons. the public prosecutor issued a prosecution order; however, attempt to

reversed of provision for deferred difference from debt restructuring)  Loss on impairment of assets (Other expenses in Separate FS) The Company has loss on impairment of assets in the year 2017 amounting

deferred difference from debt restructuring)  Loss on impairment of assets (Other expenses in Separate FS) The Company has loss on impairment of assets in the year 2017 amounting THB 1,180 million, THB 182

, resulting in fewer deficiencies detected. There are, however, other areas in which further improvements are warranted such as audit planning and risk assessments, audit procedures in response to fraud risk

of high fraud risk areas, group audits, procedures addressing going concern issues, and professional skepticism Inadequate documentation of audit works Insufficient supervision in certain high-risk

. The said ratios in each audit firm may be varied by the difference in human resources structure among audit firms. It is advisable that the firm consider these ratios concurrently with the number and

Shun Thai Rubber Gloves Industry Public Company Limited Shun Thai Rubber Gloves Industry Public Company Limited, a securities issuer having the difference net profits between the audited financial

2033 9999 or e-mail: ​ complaint@sec.or.th​ Facebook page for investor education  “start-to-invest"​   and "Happy PVD"​   SEC and Investors Be Wary of Investment Fraud Investment Governance Code for