financial statements contain material misstatements, the auditor will ask the client to adjust the financial statements before issuing the final version to the financial statements users. Corporate governance

to be less informative or even uninformative. However, there has been doubt about whether expanded audit reports with KAMs are really informative to investors. Contributions This study provided the

Activity Report 2016_En INDEPENDENT AUDIT INSPECTION ACTIVITIES REPORT 2016 INDEPENDENT AUDIT INSPECTION ACTIVITIES REPORT 2016 Executive Summary...................02 Quality Assurance Review Panel................04 Activities for Enhancing Audit Quality...................05 Summary of Audit Inspection Results A. Firm Level...................08 B. Engagement Level...........................28 Root Cause Analysis...................42 Framework and Focuses in 2017...................44 Essential St...

subsidiaries decreased because the Social Security Office have reduced the payment of medical expenses of high-cost deseases from 12,800.- to 10,200.-Baht,so the company has to adjust the revenue that was

Eligibility Criteria for Waste Management These Criteria cover waste management operations for waste once it has become waste. For the avoidance of doubt, all mobile plant used at waste management facilities

improvements on quality controls of audit firms with only few exceptions where the remedies of some deficiencies are unavoidably time-consuming due to the need to adjust the firms’ audit manuals and staff

activities ESG Integration – Active Fundamental Strategies (1) SEC Classification : ใชภ้ายใน (Internal) Income statement ▪ Adjust revenue or revenue growth rate ▪ Adjust operating costs or operating margin

- net of income tax, as an amount of ฿ 20.47 million, causing the company to have total comprehensive loss for the total period of ฿ 28.06 million. Nonetheless the company keeps continuing to adjust

. All of these activities have strategically succeeded. Nonetheless the company will continue to adjust itself toward fully digital format, for its further growth and sustainability. In the first quarter

have strategically succeeded. Nonetheless the company will continue to adjust itself toward fully digital format, for its further growth and sustainability. In the first quarter of the fiscal year 2019