believing that the debtor owing the outstanding balance of fuel charge worth 53.62 million baht was capable of debt repayment to the company before the auditor signed off the disclosure of the annual
auditor into believing that the debtor owing the outstanding balance of fuel charge worth 53.62 million baht was capable of debt repayment to the company before the auditor signed off the disclosure of the
หมาย/การคำนวณ 1. เงินของลูกค้า (cash balance) จำนวนเงินของลูกค้าที่วางไว้ในบัญชีมาร์จิ้นที่คงเหลืออยู่ ณ ขณะใดขณะหนึ่ง 2. หลักประกัน : 2.1 ประเภทหลักทรัพย์ (long market value = LMV) มูลค่าตลาดของหลัก
, the Company delayed sales transaction to several customers in the zones since the Company would like to collect overdue balance from the customers first. Moreover, sales to European countries decreased
fluctuation of exchange rate. Financial Cost In the three-month period ended 30 June 2018 and 2017, total financial cost of the Company were amounting to Baht 8 million. The balance was not changed because the
several customers in the zones since the Company would like to collect overdue balance from the customers first. However, the sales in the domestic increased from Baht 52 million in quarter 3 of 2017 to
) heteroscedastic identification, and Oster’s (2019) testing for coefficient stability. Our study is the first to link board gender diversity to corporate culture, using cutting-edge information obtained from
shifted to reflect changes in balance sheet valuation. According to ISA 240, ‘The auditor’s responsibilities relating to fraud in an audit of financial statements’ (IAASB, 2009), an auditor must presume
Review Panel (“QARP”) First step with confidence Activities for audit quality enhancement Summary of inspection results Next step for stability Conclusion Significant statistical information 3 4 7 8 13 31
- 2018 Balance by Quarter Change Q2–18 Q1–18 Q2–17 Q1–18 VS Q1–18 Q2–18 VS Q2–17 (Million Baht: MB) (MB) % (MB) % Total Revenue 1,029.9 1,044.9 1,345.4 (15.0) (1.4) (315.5) (23.5) Total Operating Expenses