suspicion that such amount of money belongs to the client; (2) Securities: (a) segregating by depositing with a securities depository center or the Bank of Thailand by clearly indicate that such securities
of the repurchase transaction. (b) segregating under self-safekeeping which shall be done in the manner that can clearly identify without suspicion that such amount of money belongs to the client; (2
well as how the auditor response to identified risks, key matters detected throughout the auditing process, and suspicion related to unusual transactions that may be an indicator of fraudulent act; 6
period of last year. These increasing revenue resulted from revenue recognition by percentage of completion of projects on hand (Backlog) which were hired on 2017 until 30 June 2019. As at 30 June 2019
in Carnival Magic Project 2. Parties Involved Hiring Company: Carnival Magic Company Limited (“Carnival Magic”) Hired Company: Cherdchaiwon Company Limited (“Cherdchaiwon”) Relationship with the
hired since 2017. Including, construction projects which signed during 2019. As at 31 December 2019, the Group has backlog for construction services total of Baht 2,287.39 Million. Regarding, the new Thai
hired on 2017 until 30 September 2019. As at 30 September 2019, the Group has backlog for construction service total of Baht 1,868.31 Million. Since 2018, the Group has been hired construction projects by
of intangible assets and goodwill At the end of year 2019, the Company hired independent appraiser to value the investments in subsidiaries and found that fair market value of Bake Cheese Tart
many projects although the Company has already been hired. A subsidiary has increased work deliveries in the amount of Baht 29.47 million compared to the same period of previous year. (2) Cost of sales