AI to rectify their 2014 financial statements as the auditors were unable to express opinions due to limitation on scope of audit imposed by the companies’ managements arising from lack of efficiency

keeping the password in the safe etc. and restriction for the necessary case only · Specifying the compliance period and instantly when that period had lapse. · Change the password strictly in case of the

password or keeping the password in the safe etc. and restriction for the necessary case only ▪ Specifying the compliance period and instantly when that period had lapse. ▪ Change the password strictly in

Department, Kasetsart Business School E mail : fbuspan@ku.ac.th Introduction • Funding is one of the main contributions for the success of the firm. • Initial public offering process (IPO) relate to the

internal control environment. · Whether the client is aggressively concerned with maintaining the firm’s fees as low as possible. · Indications of an inappropriate limitation in the scope of work

accounting standards and the internal control environment. - Whether the client is aggressively concerned with maintaining the firm’s fees as low as possible. - Indications of an inappropriate limitation in

information, caution, restriction, prohibition or risk in relation to the services; (7) arranging for the acknowledgement and acceptance of the client about conditions or limitation of providing services as

contract date which is October 20, 2017 8. Source of Fund : 30 % from the Company cash flow and 70 % of loans from the bank, so that, this loan application has no condition or limitation related to the

VAT limitation. As a result, the depreciation of such assets amounted to Baht 12.85 million. - Financial expenses decreased from Baht 18.07 million in the year of 2017 to Baht 9.47 million in the year

2018 was increased 20.35% from the same quarter of last year due to the Company reclassified the property for sales to operating assets due to the VAT limitation. As a result, the depreciation of such