Professional Waste Technology (1999) Public Company Limited Professional Waste Technology (1999) Public Company Limited failed to prepare and submit (1) the reviewed financial statements for Q4/2013

(Luypaert and Van Caneghem 2014). Theoretically, an audit can be viewed as an economic goods or a professional service process (Knechel et al. 2020). Introduction Economic goods viewpoint Professional

Professional Waste Technology (1999) Public company Limited Professional Waste Technology (1999) Public company Limited (PRO), a listed company which is posted SP and NC signs by the Stock Exchange

Professional Waste Technology (1999) Public Company Limited Professional Waste Technology (1999) Public Company Limited (PRO), a securities issuer, failed to submit the reviewed financial statements

capital. Transactions details are described as follow : 1) Date of transaction occurs: 28 February 2019 2) The parties involved : Buyer Excellent Rubber Co., Ltd. [ERC] Buyer Advantage Footwear Co.,Ltd

registered capital. Transactions details are described as follow : 1) Date of transaction occurs: 28 February 2019 2) The parties involved : Buyer Excellent Rubber Co., Ltd. [ERC] Buyer Advantage Footwear Co

Directors’ Meeting No. 4/2019 of Inoue Rubber (Thailand) Public Company Limited on May 13 , 2019 has passed the resolution to approve an entering into a related- party transaction for providing professional

- party transaction for providing professional services and other services, in the total value of 9,967,824 baht (0.29% of Net Tangible Asset: NTA) of the Financial Statements as of 31 March 2018 as the

Directors’ Meeting No. 4/2020 of Inoue Rubber (Thailand) Public Company Limited on May 11 , 2020 has passed the resolution to approve an entering into a related- party transaction for providing professional

The SEC encourages its inspectors to continue their professional development by providing internal and external training with excellent support from the World Bank. The inspectors have been trained in