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

financial reports of listed companies The quality and reliability of listed companies’ financial reports play a pivotal role in supporting transparency and trustworthiness of the Thai capital market. To that

emphasis on, and strive to improve, the quality control in every element on a continued basis. This will help to promote audit quality and build trustworthiness of the financial reporting system of the Thai

Program (FSAP) in the area concerning auditors is not lower than the Broadly Implemented level. Clause 8 A foreign auditor eligible to be approved under Clause 6(2) shall comply with the following rules: (1

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

’ 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

year 2017 the Company has continuously emphasized on strengthening the brand perception, its reliability and quality of the products of which led the Company in implementing the related sales and

Thai Listed companies step forward in raising standard and reliability of the ASEAN region by promoting good corporate governance practices at international level, as such creating recognition of the