audits, the financial statements, and the auditors through Key Audit Matters (KAMs). The traditional format of audit reports limited auditors’ risk communication to investors and was perceived by investors

relative to performance evaluation, compensation, and promotion fail to recognise high quality work. Additionally, a lack of clear communication to all levels of the firm’s audit staff about the importance

audit procedures to be in line with the auditing standards. The improvement process also involves communication with their personnel to ensure that such manual and procedures will be applied appropriately

sale radio and communications system and internet of thing (IoT) amounting to Baht 91.09 million, revenue from services on radio and communication system and Internet of Thing (IoT) amounting to Baht

Baht 212.05 million, revenue from services on radio and communication system and Internet of Thing (IoT) amounting to Baht 25.27 million, and services income from waste water management services

4.67 Average collection period days 75 77 77 Inventory turnover times 4.78 4.90 5.13 Average inventory turnover period days 75 74 70 Account payable turnover times 5.42 5.21 5.00 Average payment period

times 4.81 4.82 4.70 Average collection period days 75 75 77 Inventory turnover times 4.42 4.78 4.90 Average inventory turnover odperi days 81 75 74 Account payable turnover times 5.66 5.69 5.49 Average

2.65 million and increase in deferred income tax of Baht 1.99 million but there were a net decrease in inventory of Baht 82.54 million, decrease in cash advance payment for purchase of assets of Baht

respectively. The company had cash and cash equivalents of THB 258.2 MB and THB 382.3 MB at the end of the year 2019 and Q2/2020 or 22.3% and 27.6% of total assets respectively. Secondary, inventory as of the

emerging channels which cater to modern moms, such as baby fairs and e-commerce, grew more than doubled in 2019. OSP will continue to expand communication and distribution channels in accordance with the