• Audit Committee, Glow Energy Public Company Limited • Audit Committee, Charoen Pokphand Foods Public Company Limited Work experience : • Government permanent teaching staff, Faculty of Commerce and
auditor?s findings in the audit of the company 2014 financial statements on cost of sales and inventories which revealed lack of efficiency and reliability of AIE internal control system. The auditor was
companies? managements arising from lack of efficiency and reliability of AIE internal control system. This subsequently caused AI auditor?s inability to express opinion on 2014 consolidated financial
financial statements on cost of sales and inventories which revealed lack of efficiency and reliability of AIE internal control system. The auditor was thus unable to gather sufficient evidence for such
improvement of products’ spread margin with the reliability of production unit. * Note Please find further information in the consolidated financial statements. 2 Gross profit margin = Gross Profit (Total Sales
improvement was mostly a result of lower prices of raw materials this year and improvement of production reliability. Financial Ratios Q3 2019 Q3 2018 Gross profit margin 28.6% 20.2% Net profit margin 22.0
accounting and auditing standards. The event aims to promote audit regulator and audit firm cooperation, boost audit quality in the region while enhance reliability of financial reports of companies in ASEAN
and reliability of AIE internal control system. This subsequently caused AI auditor’s inability to express opinion on 2014 consolidated financial statements of AI for the same reason. Later, AIE
term collaboration with World Bank to further strengthen audit oversight practices in the region.Audits play a crucial role in upholding the reliability of financial statements and investors? confidence