Activity Report 2016_En INDEPENDENT AUDIT INSPECTION ACTIVITIES REPORT 2016 INDEPENDENT AUDIT INSPECTION ACTIVITIES REPORT 2016 Executive Summary...................02 Quality Assurance Review Panel................04 Activities for Enhancing Audit Quality...................05 Summary of Audit Inspection Results A. Firm Level...................08 B. Engagement Level...........................28 Root Cause Analysis...................42 Framework and Focuses in 2017...................44 Essential St...

creditors, namely: 1. Notice demanding for payment of an electricity fee with late penalty according to the Electricity Power Purchase Agreement in the amount of THB 158,238,694.62 dated 9 October 2017. The

เหตุผล เนื1องจากเงินฝากประจาํอาจมี penalty หากไถ่ถอนก่อนกาํหนด ทาํให ้บลจ.ไม่ตอ้ง การไถ่ถอน ในขณะที1เงินฝากเพื1อการดาํเนินงานไม่ไดมี้วตัถุประสงคเ์พื1อการลงทุน จึงมีวตัถุประสงคแ์ตกต่างกนั (5) ควรอนุญาตให้

administrative expenses was professional fee, penalty and surcharge and additional cost related to employee’s retirement program according to the new Labor Protection Act. Finance Costs Finance costs consist of

further improvements in the legal framework in relation to (1) business merger and acquisition in which complicated and time consuming process is currently involved, (2) civil sanctions to become an

not be complicated or costly for shareholders, and the meeting location to be easy to reach. 1.4 The board should allow shareholders to send their questions to the company prior to the 63Section 1

, the audit firms should always consider fundamental factors, such as audit partner’s capabilities and experiences. During the 2015 audit inspection, the SEC found that complicated audit engagements of

to a penalty per established conditions. 3. To enhance efficiency in reorganization of debtors in general, the amended law facilitates them to lodge a petition for reorganization to the court without

have the duty to disclose the information relating to any violation and penalty imposed on such person who commits an offence under this Emergency Decree, including any other information obtained in the

for the account of the SEC Office. Section 15. To protect the public interest or investors, the SEC Office shall have the duty to disclose the information relating to any violation and penalty imposed