held by the Company to Big C Retail Holding Company Limited (“Big C Retail”) at THB 180.00 per share, which is the agreed price between the Company and Big C Retail, and is also higher than the 30-day

Enron’s accounting scandal and the demise of its audit firm, ‘Andersen’, Barton (2005) found that clients who were more attracted to investors’ attention moved from Andersen sooner to other Big 5 at that

material particular, providing an investment analysis or a forward looking statement based on false or distorted data. It is imperative that the persons who give information or opinions to the public be

), due to higher contribution of C-Vitt and COVID-19 impact. Higher proportion of C-Vitt in total portfolio distorted the overall gross margin as C-Vitt operates under joint venture model so profit is

allocation and resulting goodwill. Post-IPO losses: in one jurisdiction, a good amount of attention is being placed on investment bankers and auditors when companies suffer losses after IPOs. Big data / data

was due to the fact that the Company has focused on promotional activities were also organized jointly with leading shops and department stores. In May 2017, the Company cooperated with Big C

the cost of the sales commission may have distorted the net realisable value. Example 14 : A company had slow moving inventory and during the year used the selling price of these items to calculate net

of liabilities in the application for business rehabilitation. The special audit must be conducted by an auditor from any of the Big Four audit firms, and the results of which must be reported to the

Kuala Lumpur, 22 February 2017 ? Four ASEAN audit regulators and Big-Four  audit firms in the region have collectively agreed on a measurable goal to improve audit quality. This initiative was

and offered premiums for credit card purchase that reach specific amount, new special discount for Big C Platinum payWave cardholders when spending at Big C Supercenter, Big C Extra, Big C Market, Mini