efficiency and effectiveness of engagement performance. Most observations from the engagement-level inspections in the past inspection cycle were related to audit planning and audit of difficult and complex
program for auditing difficult and complex areas, staff training limited to theoretical lectures and lack of case study on issues requiring professional judgement and professional skepticism, particularly
involvement of the partner and EQCR in reviewing the workpaper or establishing a process for seeking consultation on difficult or contentious matters about the financial reporting standards. Opinions of
have laws about this already” – Agencies are staffed by lawyers, not software engineers – Enforcement is very, very difficult • When regulation comes to crypto, it will likely be voluntary, driven by
Prosperous Fortune Collection for Chinese New Year in January and Sweet Sonata Collection for valentine’s day in February and arranged marketing campaign continually which result in revenue from sales had
อย่างไรก็ตาม ในระหว่างงวดบริษทัได้มีการออกคอลเล็กชัน่ใหม่ ได้แก่ Prosperous Fortune Collection ส าหรับเทศกาลตรุษจีนในเดือนมกราคม และ Sweet Sonata Collection ส าหรับเทศกาลวาเลนไทน์ในเดือนกุมภาพนัธ์ รวมถึงได
including facilities and other infrastructures made it difficult to compare the rental and service fee with other available lands and buildings. However, taking into consideration of the followings, it is
had launched the new collections such as Prosperous Fortune Collection for Chinese New Year in January and Sweet Sonata Collection for valentine’s day during the 1st quarter 2020, which could get good
Japanese restaurant maintained sales volume of food center during difficult economic condition. The segment declined only 2.5% to 89 million baht in Q2/2017. 2.2 Gross profit by segment Unit: million baht
materials during Q3/2017, therefore, COGs per revenue still increase 2% to 82%, comparing to 80% of last year. o Regarding to fierce price competing, company faced with difficult situation in price adjustment