.; (b) the complicated nature of the action or the tools using for such action such as using a disguised name of other person or establishing a company for concealment; (c) the record of behaviour of

, the audit firms should always consider fundamental factors, such as audit partner’s capabilities and experiences. During the 2015 audit inspection, the SEC found that complicated audit engagements of

regulatory sides toward impending changes. It is going to be another challenging year. Strong cooperation of all parties, however, will take us through obstacles and toward our mutual goals

accidents. Business wise Q3 2019 as in Q2 the macro economy and the competitive landscape remains challenging. The continuing weakness in the steel sector had a significant volume and revenue impact, but we

, (%) 26.0% 30.0% 34.9% Selling &Administration 1,804.3 1,817.6 1,694.9 Net Profit 2,014.9 2,544.5 -20.8% 3,038.7 -16.3% 14.4% 17.9% 22.0% The year 2018 continued to be a challenging year for KCE when

tackle complicated problems. In parallel with this, we have streamlined service processes and available service hours, including collaboration with other commercial banks, to better meet all customers

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...

. Moreover, there was a high base in Q4’2017 since the market reacted to an announcement of the new excise tax imposed to RTD Tea before the regulation became effective in mid Sep’17. Although the challenging

challenging moment to most of real estate developer. As 30 September 2019, the company’s backlog was THB 644.73 million and the company’s inventory was THB 1,997.43 million The Company future business plan is

challenging to audit due to high degree of judgment required. • Complex transactions • Complexities of auditing IT : in particular in the areas of valuation, internal control and evidence of work performed