consultations are performed for difficult or contentious matters? If yes, please describe the responses to quality risks to the following questions. - Have the conclusions reached been implemented? If they were

Governance Other 1 2 Objectives The previous studies on the quality of financial statements use the final version of financial statements after auditors adjust misstatements. Therefore, it is difficult to

Page 1 of 2 T.K.S. TECHNOLOGIES THB million 9M18 9M17 %Chg As Reported Total Revenues 1,505 1,031 46% Company 963 1,031 (7%) TBSP 542 - 100% Company reported %Gross Profit Margin of 21% in 3Q18

deficiencies effectively because they took on audit engagements in excessive quantity and complexity beyond the capability of experienced personnel to perform quality audit work in accordance with the

2015 was published in the Government Gazette on 25 June 2015. 8 Diagram showing infrastructure funds’ risk levels and a summary of important risk factors Low risks/complexity High risks/complexity Money

. Excluding TBSP, Company’s core revenues decreased by 8.4% y-y 2018, mainly caused by lower Business Form for Banking and Office Paper businesses. THB million Y18 Y17 %Chg As Reported Total Revenues 2,060

from q-q, mainly caused by higher revenues from High-Valued Document. THB million Q1’19 Q1’18 %Chg As Reported Total Revenues 654 313 109.0% Company 377 313 20.6% TBSP 277 - 100.0% Revenue Breakdown Mil

complexity of engagements, significant engagement risks and audit partners’ other responsibilities. According to the SEC’s inspections, audit firms continuously put effort to resolve this problem in a variety

exercise due care in designating engagement with complexity or requires specific technical knowledge to the appropriate partners and divisions. - Some firms have rendered policies to not accepting new

solutions ✓ Climate Adaptation solutions Copyright © 2022 by GMO LLC. All rights reserved. For Institutional Use Only | 20 INCORPORATING SUSTAINABILITY IN VALUATIONS Uncertain cash flows; difficult to