challenge this year sales target at 1,000 million baht or 20% higher than the last year from 883 million baht. UBIS would like to expand our business to the more export market. At the present, Thailand is

decreased 170 MB from the repayment of the short-term loan to the financial institution Trend of Business and Company’s Strategy Plan for year 2018 UBIS have challenge this year with the sales target by 20

challenging to audit due to high degree of judgment required. • Complex transactions • Complexities of auditing IT : in particular in the areas of valuation, internal control and evidence of work performed

in the Korean Peninsula The impact of GPR 4 The Problem Statement and Research Motivation ❑ GPR has become a primary threat and challenge faced by corporates (PWC, 2019) ❑ Extensive literature

. Collaboration. Tesco Sustainability-Linked Bond Framework4 Climate Change. In our Little Helps Plan, we highlight climate change as the biggest environmental challenge the world faces, affecting our own

control approaches. Control can be defined in either financial (financial control) or operational (operational control) terms. Construction & Engineering insurance: insurance protection that provides

the audit quality control system, and closely monitored the COVID-19 pandemic situation to adjust the oversight approach and communication with stakeholders to meet the changing situation. In so doing

control system at the firm level and the individual engagement level, the SEC encourages all stakeholders to attain a better understanding and awareness of their roles within the ecosystem, from the

financial reporting system and promote sustainable growth of the capital market. Regarding the supervision of audit quality, the SEC found that the inspection results of audit firms’ quality control system

inspection cycle (2016 to 2018), audit firms in the capital market established and maintained a system of quality control as required by the Thai Standard on Quality Control (“TSQC 1”). The majority of audit