qualification requirements intact and adjust the licensing fee structure to prevent overburdens to business operators.Essentially, this approach would allow an applicant to apply for a package of licenses at one

companies to adjust themselves. While innovation and new technologies have been brought to business strategies, while investors and related parties? expectations particularly in environmental and social

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

the audit quality control system, and closely monitored the COVID-19 pandemic situation to adjust the oversight approach and communication with stakeholders to meet the changing situation. In so doing

Securities and Exchange Commission 10,13-16 The GPF Witthayu Building 93/1 Wireless Road, Lumpini, Pathumwan, Bangkok 10330. Tel: 0-2695-9999, 0-2263-6499 Fax: 0-2256-7711 www.sec.or.th. Securities and Exchange Commission Independent Audit Inspection Activities Report Independent Audit Inspection Activities Report for the 1st Cycle 1 October 2010 - 31 December 2012 Introduction Quality Assurance Review Panel (“QARP”) First step with confidence Activities for audit quality enhancement Summary of...

Baht 8.91 million, decrease Baht 11.53 million or decrease 129.37% , due to sale on obsolete machine cause to revert allowance for decline value which was previously recorded as a loss from impairment on

% over the same period as last year. The increase in the overall gross profit margin was mainly driven by the Baht 73.39 million reversal of provision for obsolete and slow- moving inventory which was a

impairment on asset (reversal) In Q3/2017 the loss from impairment on asset was revert Baht 2.62 million, due to sale on obsolete machine cause to revert allowance for decline value which was previously

charge of Baht 13 million to adjust the retirement benefits in accordance with the latest changes in Labor Protection Act. A plot of land, non-performing assets had been sold in December with a net gain of

.,Ltd. from Legal execution Department total 37.84 Million Baht , adjust for accrued expenditure total 4 Million Baht and Advantage Footwear Co.,Ltd.(the subsidiary) has charged customers who paid overdue