of the Accounting Profession Committee on Auditing, Thailand Federation of Accounting Professions under the Royal Patronage of His Majesty the King • Independent Director, Namheng Concrete (1992

. - Optimize the job allocation system to the staffs in each level by considering the complexity of the job and estimate budget hours that would reflect more rationality. - Refrain from accepting new audit

business2) Legal Profession Fees from litigation against former directors amounting to 16.67 million baht 4. Financial costs were 9.05 million baht, a decrease of 0.68 million baht or 32.14% due to a decrease

15.81 million baht or 18.85 percent, mainly due to expenses in the same period of the previous year Employee termination compensation in the restaurant and catering business and Profession Fees. 4

reporting environment, the AARG must continue to be progressive and work closely with the profession to raise audit quality standards and provide reliable financial reporting in ASEAN.? _________________ 

their profession duties with loyalty* by making unauthorized investment without client’s permission, and order or consent on making fake documents. While {B} failed to properly discharge his

the deficiencies found at both levels are a result of a few factors, such as shortage of human resource within the profession, improper job assignment, an audit planning that failed to respond to

creation of trust. The trustee shall amend the trust instrument as directed in the first paragraph in accordance with the procedures specified in Section 20 or with the SEC Office’s approval. SECTION 22 An

of the beneficiary, and not contrary to the purpose of the creation of trust. The trustee shall amend the trust instrument as directed in the first paragraph in accordance with the procedures specified

appropriate for the benefit of the beneficiary, and not contrary to the purpose of the creation of trust. The trustee shall amend the trust instrument as directed in the first paragraph in accordance with the