offering). The independent financial advisor (IFA) considers that the information disclosure in this case is insufficient, and the company is exposed to the risk of absence of due diligence in the
from insufficient involvement of engagement partners and engagement quality control reviewers (EQCRs) and incomplete audit manuals as required by quality control standard. Findings by respective average
audit of the financial statements for Q3/2016 on the basis of (1) insufficient evidence on the reasonableness of the management's decision to make transactions for investment in two associate companies
to the status prior to the date of rehabilitation order. However, JAS has not recognized any liabilities resulted from the Supreme Court decision, viewing that there is insufficient information to
7 billion baht or approximately 20 percent of the total assets. EARTH attributed the problems to insufficient cash flow and review of credit lines of financial institutions. EARTH is currently seeking
. Besides, investors were prone to searching for yields while securities companies and commercial banks acting as an intermediary for offering of such debt securities provided insufficient information for
factual misstatements, limitations of the accounting systems, insufficient internal coordination, and the lack of awareness of the role and duties of the chief financial officer (CFO) and accountants in
statement of equity change of the shareholders, and the annual cash flow statement 2015 due to inefficient internal control system with regard to the cost of sales and the inventory of 2014 and insufficient
auditor appointed by an audit firm is unable to perform audit work for a listed company and the audit firm has an insufficient number of auditors in the capital market to handle the situation, the listed
to be insufficient for the provision of audit service to listed companies and potential fundraisers in the capital market that are expected to increase upon economic recovery. To address this issue