, Bangkok 10230 Tel: 02-943-6663-4 Fax: 02-943-6343 02-943-7740 The disposal of such assets is regarded as a transfer of business in essential part pursuant to Section 107 (2) (a) of the Public Limited
seller and for business essential for the business operations of Modern Company (5) Machinery, tools and equipment for use in business operations owned by/and under Modern Company (6) Other assets as
calls would have some short term impact. As lockdown period remains uncertain and social distancing continues, telecom remains to be essential service to both personal and business communication. Mobile
market confidence and business integrity, which in turn is essential for companies that need access to equity capital for long term investment. Access to equity capital is particularly important for future
....................................................................................22 Root Cause Analysis......................................................................................33 Framework and Focuses in 2019...............................................35 Essential
Enhancing Financial Reporting Quality Summary of Audit Inspection Results A. Firm-Level B. Engagement-Level Root Cause Analysis Framework and Focuses in 2021 Essential Statistics Auditing Landscape in
conducts a business placed with trust and accountability from the client who is the owner of money. Consequently, the management should have essential role in prescribing investment management policy under
capital market, therefore it conducts a business placed with trust and accountability from the client who is the owner of money. Consequently, the management should have essential role in prescribing
audit staff and their capabilities, so that the firms would be able to deliver high quality audits for all their engagements. 4. Human resources Human resource is essential for audit professions as it is
securities company with an acceptable standard for Operational Control and Security of the information technology of a securities company. The essential of this guideline is compose of: 1. Policy of Security