. SKILLS AND BEHAVIOURS, i.e. will C. ATTITUDES, CONFIDENCE AND MOTIVATIONS 1. Basic investing principles and concepts • Explain the difference between saving and investing. • Explain the difference between

reversed of provision for deferred difference from debt restructuring)  Loss on impairment of assets (Other expenses in Separate FS) The Company has loss on impairment of assets in the year 2017 amounting

deferred difference from debt restructuring)  Loss on impairment of assets (Other expenses in Separate FS) The Company has loss on impairment of assets in the year 2017 amounting THB 1,180 million, THB 182

, resulting in fewer deficiencies detected. There are, however, other areas in which further improvements are warranted such as audit planning and risk assessments, audit procedures in response to fraud risk

of high fraud risk areas, group audits, procedures addressing going concern issues, and professional skepticism Inadequate documentation of audit works Insufficient supervision in certain high-risk

. The said ratios in each audit firm may be varied by the difference in human resources structure among audit firms. It is advisable that the firm consider these ratios concurrently with the number and

purchases or redeems the investment units with incorrect unit price, or any payment with a value equivalent to the difference between the incorrect unit price and the correct unit price in lieu of the

redeems the investment units with incorrect unit price, or any payment with a value equivalent to the difference between the incorrect unit price and the correct unit price in lieu of the increase or

Activity report 2017En CAPITAL MARKET FOR ALL INDEPENDENT AUDIT INSPECTION ACTIVITIES REPORT 2017 INDEPENDENT AUDIT INSPECTION ACTIVITIES REPORT 2017 Executive Summary Quality Assurance Review Panel Activities for Enhancing Financial Reporting Quality Framework and Focuses in 2018 Root Cause Analysis Summary of Audit Inspection Results A. Firm Level B. Engagement Level Essential Statistics 49 4412 46 0402 07 Contents Executive Summary The capital market is a fundamental component in driving Thai...

was recognition of reversal of provision from deferred difference debt restructure and recognition of gain from debt reduction by the creditor because of partially debt payment in the 1st quarter of