, the SEC found that the audit firms did not seem to evaluate 11 whether there were any threats to independence or any conflicts of interest before issuing engagement letters to clients. Beyond

investment products within the same asset class. • Use appropriate metrics to compare similar investments. • Evaluate the real rate of return on investment products. • Confident to undertake research on

record high depreciation cost in full which did not correspond to such low utilization of production and machinery. The Company engaged independent engineering expert to inspect and appraise the assets and

record high depreciation cost in full which did not correspond to such low utilization of production and machinery. The Company engaged independent engineering expert to inspect and appraise the assets and

diligence of the business unit is currently undertaken to evaluate the pricing. o Increasing in the amount of THB 15.30 million due to grouping of machinery and equipment of energy crops business unit which

GBP and SBP to the Sustainable Development Goals (SDGs) is now available and aims to provide a broad frame of reference by which issuers, investors and market participants can evaluate the financing

are not standard transactions with an amount which is too high in comparison to the company's size. Evaluate the sufficiency of the internal control system at least once a year.     Qualifications of

– Evaluate – Manage Performance Materiality Survey (Real) Material Issues approved by Sustainability Committee Sign-off by Owners Verified by 3rd Party Set Reporting Framework C O N T E N T R E P O R T

the sample selection method for an inventory physical count observation. He also did not evaluate the inventory physical count plan and the method management used to record and control the inventory

333/3 Viphavadi Rangsit Road, Chomphon, Chatuchak, Bangkok 10900, Thailand Tel: +66 1207 or +66 2695 9999 Fax: +66 2695 9660 e-mail: info@sec.or.th BU I L D ING BR IDGES INDEPENDENT AUDIT INSPECTION ACTIVITIES REPORT 2014 INDEPENDENT AUDIT INSPECTION ACTIVITIES REPORT 2014 BUILDING BRIDGES Securities and Exchange Commission, Thailand Securities and Exchange Commission, Thailand Contact Information  This report is available for download on the SEC website: www.sec.or.th  For more information, p...