“Thailand has confronted main obstacles for startups: laws; funding sources; and competent personnel. All parties must cooperate to tackle these problems. Successful startups must understand consumers

oversight in Thailand, priority is given to supervision of individual auditors, but the competent agency is not given the power to directly supervise the audit firms._________________________

also a team of knowledgeable and competent engagement partner and audit staff working together under a reliable audit quality control system of the audit firm.  As such, the auditing must be carried out

of January 31, 2017 is due to reducing in retain earnings of which used for clearing the internal debt between CRSB and FKRMM. 2) Transaction’s size based on net operating profits Net operating profits

of January 31, 2017 is due to reducing in retain earnings of which used for clearing the internal debt between CRSB and FKRMM. 2) Transaction’s size based on net operating profits Net operating profits

as of August 31, 2017 NTA of FKRMM as of August 31, 2017 is less than NTA as of January 31, 2017 is due to reducing in retain earnings of which used for clearing the internal debt between CRSB and

and responsibilities of high-level management Chapter 2 Availability of competent personnel Chapter 3 Fund management operation system 3.1 Accepting of purchase or redemption orders of investment units

responsibilities of high-level management Chapter 2 Availability of competent personnel Chapter 3 Fund management operation system 3.1 Accepting of purchase or redemption orders of investment units 3.2 Investment

- Share premium 6 6 - Retained earnings 1,270 1,229 +3% Other components of equity 196 199 -2% Total equity of parent Company's shareholders 1,612 1,575 +2% Non-controlling interests 0 5 - Total

the audit of information technology general control (ITGC), as many medium-and small-sized audit firms had been identified by the results of inspection to lack sufficient competent personnel in