resembles the international supervisory framework. The audit quality control regulatory shall be performed at both individual auditor level and firm level. In order to enhance quality and reliability of the

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

term collaboration with World Bank to further strengthen audit oversight practices in the region.Audits play a crucial role in upholding the reliability of financial statements and investors? confidence

mechanism for supervising relevant service providers has also been established to create trustworthiness and increased security. 4 Rules and Regulations Key Points 5. Securities and Exchange Act (No. 6) B.E

operated by a third party. An auditor did not test the reliability of the report, even though it was used to assess the existence of consignment goods when he performed a test of detail in the substantive

investors to evaluate historical performance of the KPIs selected; or (ii) Provide historical externally verified KPI values covering at least the previous three years, in situations where the KPIs have not

adopt the I Code as a guideline for work operation and investment.?Institutional investors are a  key component of the capital market. Their adoption of the I Code will enhance trustworthiness of both

has carried out various undertakings in preserving the trustworthiness of financial reporting system and protecting investors. With respect to audit quality inspection, the results showed that in the 3

with the reliability of production unit. * Note Please find further information in the consolidated financial statements. 2 Financial Ratios Q2 2017 Q2 2016 Gross profit margin 20.3% 10.9% Net profit

’ spread margin with the reliability of production unit. Financial Ratios Q3 2017 Q3 2016 Gross profit margin 17.7% 10.1% Net profit margin 7.4% 2.6% Debt to Equity ratio 0.12 0.14 Earnings per share 0.30