considered that auditor already performed duties in compliance with Section 89/25. However, in case auditor has discovered suspicious circumstance but the limitation on scope is imposed by client, as a result
at least. [M] · Providing consistently an inspection of operational recording of user . [A] · Providing a preventing measure for alteration of other record and limitation of right for only concerned
operational recording of user. [A] o Providing a preventing measure for alteration of other record and limitation of right for only concerned person to access to the record. [M] (Translation) -12- Change
Nature-Based Solutions, and >= 60% in the Adaptation Plan Assessment) It is the issuers’ responsibility to self-assess and self-score against the Scorecard the project or asset being funded by the bond
, led to an overhaul in international auditor supervision. The SEC has witnessed a shift from a system of Self-Regulatory Organization (“SRO”) under a professional body to a more stringent regulatory
association with any registered public accounting firm; (C) temporary or permanent limitation on the activities, functions, or operations of such firm or person (other than in connection with required
is no limitation of reimbursement. So this item is shown as Cash and cash equivalent. Trade and other receivables increased by 389.7 MB, representing an increase of 29.3% since during Q1-2017 the
period within 3 months and there is no limitation of reimbursement. So this item is shown as Cash and cash equivalent. Trade and other receivables increased by 625.7 MB, representing an increase of 47.0
– Trading Securities decrease in Q4-2016 representing a decrease of 25.2 MB or 100% because all securities the Company invested have repayment period within 3 months and there is no limitation of
people. This is because the limitation of wages increases which appeared in some industries such as Food, Electronic, etc. together with the rise of business transformation to be more automated. In