statements due to auditor?s limitation scope of review by VTE management. As such, the auditor was unable to apply other review procedures to satisfy the carrying value of investment in foreign associate

must submit to the SEC and publicly disclose the rectified financial statements that have already been audited or reviewed by the auditor. This follows the SEC finding that the auditor was unable to

securities investment exceeding the approved amount was also detected by the auditor causing the auditor unable to verify the correctness and completeness of the investment transaction. The SEC, therefore, has

referred to the SEC have been under investigation so that the SEC cannot disclose any details thereof. In practice, if unable to seek sufficient evidence in certain circumstances, the SEC will seek

has been set up clearly with proper check and balance mechanism. Even SEC Secretary-General is unable to intervene the procedure, said SEC Secretary-General Thirachai Phuvanatnaranubala.

quarterly financial statements of 2010 because the auditor was unable to satisfy whether the advertising expense was in line with the market price and whether the service of online and televised advertisement

and unit prices of inventories, allowance for decline in value of inventories, and impairment of assets. The auditor was unable to use other means to obtain sufficient appropriate audit evidence on the

transfer of proceeds from PVD to Retirement Mutual Fund (RMF) in preparation for the amendment to law on provident fund. The proposal aims to provide PVD members unable or not intending to maintain their

obtain sufficient information and audit evidence necessary for reviewing the financial statements.  Therefore, the auditor was unable to express his opinion on the aforementioned financial statements

companies will be stated while the arbitrator selection process will become more flexible to support the case where the selected arbitrator is unable to perform the duty.? In addition, the arbitrators and the