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or part- time auditors and individuals in the service delivery center) If yes, please describe. 2 How does the firm determine staffing requirements and minimum qualifications for each position? (full

https://www.sec.or.th/TH/Documents/Auditor/QAQR-06.xlsx

QAQR-05.xlsx

communicated to the group auditor? 6 How does the firm ensure that engagement teams exercise appropriate professional judgment and skepticism? 7 Does the Service Delivery Center perform audit procedures for the

https://www.sec.or.th/TH/Documents/Auditor/QAQR-05.xlsx

onreport-earlyadopt.xlsx

INDUS บริษัท ซิก้า อินโนเวชั่น จำกัด (มหาชน) ZIGA mai INDUS บริษัท ซันสวีท จำกัด (มหาชน) SUN mai AGRO บริษัท แอร์โรว์ ซินดิเคท จำกัด (มหาชน) ARROW mai PROPCON บริษัท ลีซ อิท จำกัด (มหาชน) LIT mai FINCIAL

https://www.sec.or.th/TH/Documents/Seminars/onreport-earlyadopt.xlsx

REPS_20230228.xlsx

16,276,698 1.69854 AQ 3,451,329,500 3.68403 AQ-W5 27,532,000 0.06454 AQUA 1,609,255,600 27.21805 AQUA-W3 26,000,000 0.87952 ARIN 10,308,100 1.71802 ARIP 13,557,000 2.90923 ARROW 1,520,724 0.59196 AS 63,261,193

https://www.sec.or.th/TH/Documents/RiskManagement/Report/REPS_20230228.xlsx

REPS_20230430.xlsx

APURE 18,859,000 1.96801 AQUA 1,598,531,000 27.03666 AQUA-W3 26,000,000 0.87952 ARIN 10,306,202 1.71770 ARIP 13,085,703 2.80809 ARROW 1,533,425 0.59690 AS 65,473,742 12.92118 ASAP 9,600,000 1.32231 ASEFA

https://www.sec.or.th/TH/Documents/RiskManagement/Report/REPS_20230430.xlsx

REPS_20230531.xlsx

APURE 18,077,302 1.88644 AQUA 1,586,404,510 26.83156 AQUA-W3 20,800,000 0.70362 ARIN 3,306,201 0.55103 ARIP 13,032,000 2.79657 ARROW 1,532,626 0.59659 AS 83,106,401 16.40097 ASAP 9,499,199 1.30843 ASEFA

https://www.sec.or.th/TH/Documents/RiskManagement/Report/REPS_20230531.xlsx

REPS_20230630.xlsx

17,762,100 1.85354 AQUA 1,383,148,182 23.39380 AQUA-W3 26,000,000 0.87952 ARIN 3,306,198 0.55103 ARIP 12,942,000 2.77725 ARROW 1,424,025 0.55432 AS 81,987,901 16.18023 ASAP 8,889,702 1.22448 ASEFA 1,355,199

https://www.sec.or.th/TH/Documents/RiskManagement/Report/REPS_20230630.xlsx

REPS_20230731.xlsx

8,598,000 0.21311 APP 3,677,281 1.31331 APURE 23,610,802 2.46388 AQUA 1,583,827,902 26.78798 AQUA-W3 26,000,000 0.87952 ARIN 3,306,199 0.55103 ARIP 12,942,000 2.77725 ARROW 1,500,123 0.58394 AS 82,713,001

https://www.sec.or.th/TH/Documents/RiskManagement/Report/REPS_20230731.xlsx

REPS_20230831.xlsx

159,013,528 24.09296 APEX 8,598,000 0.21311 APP 3,877,850 1.38495 APURE 20,002,802 2.08737 AQUA 1,583,987,902 26.79069 AQUA-W3 26,000,000 0.87952 ARIN 3,316,198 0.55270 ARIP 12,942,000 2.77725 ARROW 1,498,223

https://www.sec.or.th/TH/Documents/RiskManagement/Report/REPS_20230831.xlsx

REPS_20230930.xlsx

3,813,904 1.36211 APURE 18,384,403 1.91848 AQUA 1,583,861,923 26.78856 AQUA-W3 26,000,000 0.87952 ARIN 3,306,202 0.55103 ARIP 13,363,102 2.86762 ARROW 1,467,225 0.57113 AS 83,850,114 16.54230 ASAP 5,549,403

https://www.sec.or.th/TH/Documents/RiskManagement/Report/REPS_20230930.xlsx