careful. However, several instances found during our inspections seemed to suggest otherwise, especially regarding the insufficiency of audit evidence to support its conclusions, inappropriate procedures

unused, outdated machines Baht 23 million. 1,361 1,327 1,204 1,456 1,302 1,240 1,205 1,174 9 (15) (124) (143) (52) (63) (35) (60) (200.0) (180.0) (160.0) (140.0) (120.0) (100.0) (80.0) (60.0) (40.0) (20.0

on to the seller’s remaining land. This resulted in shortage of rooms. Moreover, the four other buildings were 19 years old, which had never been renovated. The utility systems were outdated and run

. This resulted in shortage of rooms. Moreover, the four other buildings were 19 years old, which had never been renovated. The utility systems were outdated and run-down. It was then necessary to renovate

cause damage, financial insufficiency and defective or improper business operation; (2) the applicant’s shareholding structure clearly reflects the power of controlling shareholders and their interests

Thai SME have problems with their ability to compete due to outdated production systems, labor quality, and lack of innovation and product development. Some SME are highly competitive but have not

additional required steps in the audit process such as tests of opening balances, gaining understandings of client’s business and internal control system. Not only would the insufficiency of estimated

any misleading statement and poses no reasonable doubt to its completeness or insufficiency. Clause 22/13 In the case where the applicant wishes to make concurrent initial offering of units and debt

2016 to 2019 which was 2.88 at the end of 2019, a ratio equivalent to other countries in the South East Asia. However, the issues of auditor insufficiency may still occur in the future as several current

equal or more than 15 percent but less than 50 percent. In this regard, if the Company successfully negotiated to buy KPN Academy shares from the other shareholders resulting in the insufficiency of newly