efficiency control and cost of raw materials has decreased when compared to the same quarter of the last year. 3. Other income of the company consists of scrap sales and tax cards income mainly. 4. Gain from
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