because the subsidiary failed to set an allowance for doubtful accounts and had yet to improve the efficiency of its internal control with regard to the approval of invoice issuance, expenses, payments
due to inefficient internal control system with regard to the cost of sales and the inventory of 2014 and insufficient evidence to clarify decrease in the production yield. The AIE auditor also
. Distribution cost decreased by Baht 1.43 million resulting from expenditures control of the Company. 4. Financial cost decreased by Baht 3.79 million resulting from decreased in loan amount. 5. In same period of
and reliability of AIE internal control system. This subsequently caused AI auditor’s inability to express opinion on 2014 consolidated financial statements of AI for the same reason. Later, AIE
to ensure the compliance with the ISAs, and c) inspecting the audit firm's quality control system to ensure compliance with the ISQM 1. 2.8.2 Checking whether applicant's
emissions. Two distinct approaches can be used to determine the boundary of the organisation’s direct emissions: the equity share and the control approaches. Under the control approach, a company accounts for
, b) inspecting audit works performed by the applicant to ensure the compliance with the ISAs, and c) inspecting the audit firm's quality control system to ensure compliance with the
, with focus on related party transactions, disclosure of beneficial ownership and control; Organising the structure of enforcement authorities to allow effective and coherent action of the agencies
board of directors to be members of “audit committee." Audit committee is responsible for reviewing financial statements, internal control system, and ensuring that the company has disclosed information
additional information and facilitate the SEC Office’s officials or assignees in conducting a site visit and inspection over the audit quality control system of the audit firm where I work for, for the benefit