decision to execute transactions for investment in two associate companies. In addition, the auditor could not reach a conclusion for the audit of the financial statements for Q3/2016 on the basis of (1

) using her personal mobile phone, together with the username and the password she had created, to execute trading transactions via the Internet, and (2) making trading orders via MBKET’s trading

platform for bond profile listing whereby investors interested in trading securities must execute transactions on the Thai Bond Market. Interested and well-prepared companies may apply for listing on

Phillip Securities (THAILAND) and the SEC?s further investigation, it was revealed that Pornthip had used blank trading orders authorized in advance with the signatures of five clients to execute unit sale

2016.In any case, investors should not disclose their usernames and passwords for investment consultants to execute trading orders on their behalf. Similarly, investment consultants must not seek

without any objection. Meanwhile, in the latter period, he sought approval from the clients on the broad pre-determined price ranges of derivatives and securities. Accordingly, he could immediately execute

than the increasing of sales as a result of upwardly adjust in raw material price and soften economic of scale of the plastic packaging business. 2 3. Selling and administrative expenses was increased by

the Q2 of the previous fiscal year or 5.39%. The cost increased more than the increasing of sales as a result of upwardly adjust in raw material price and soften economic of scale of the plastic

219.27 million Baht from the Q3 of the previous fiscal year or 14.01%. The cost increased more than the increasing of sales as a result of upwardly adjust in raw material price and soften economic of scale

constant volatility and instability in various ways due in part to the global pandemic of COVID-19 and the fast-paced changes in technology. Thus, it is inevitable for auditors to adjust their methodology to