the auditors and the engagement quality control reviewers (“EQCRs”), the preparation for the appropriate implementation of the newly revised audit manual and audit procedures, 02 the lack of detailed

quality in these areas. The root cause analysis on some audit firms’ continual lack of the ability to fully remediate their deficiencies revealed a scarcity of experienced and competent staff to assume

. Indeed, enterprises and investors increasingly recognise that sustainable development is at the very heart of long-term value creation. Moreover, failing to achieve the SDGs is a constraint on economic

. (AIE) and its parent company, Asian Insulators Plc. (AI), to cooperate with the auditors in auditing their 2014 financial statements where the auditors were unable to express opinions due to limitation

AI to rectify their 2014 financial statements as the auditors were unable to express opinions due to limitation on scope of audit imposed by the companies’ managements arising from lack of efficiency

the Derivatives Act B.E. 2546 (2003) and Section 8(1) and Section 76 of the Trust for Transactions in Capital Market Act B.E. 2550 (2007) which contain certain provision in relation to the restriction

as government legislation gives boost to the recycling industry, with the major constraint being adequate collection of raw material. The recognition by our customers of PET’s beneficial properties

one position in functional drinks market for four consecutive quarters since Q3’18. Despite C-Vitt’s supply constraint as the production line undergoing maintenance for debottlenecking during May’19

insurance company under the law on life insurance; and (4) a financial institutions established under a specific law. Clause 4.7 Without the limitation or restriction to the power of the Board of directors of

. Clause 27 In the case where the applicant is a listed company, the applicant shall not have any demeanour indicating a lack of appropriateness to be a listed company in a material aspect, for instance, [i