Microsoft Word - hearing group limit _2_.docx เอกสารรับฟงความคิดเห็น เร่ือง การกําหนดเรื่อง sector fund และ group limit สํานักงานคณะกรรมการกํากับหลักทรัพยและตลาดหลักทรัพย (http://www.sec.or.th
• Partner of Price Waterhouse World Firm • Secretariat and Member of various committees, Institute of Certified Accountants and Auditors of Thailand • Member of the Education and Accounting Technology
a local language, however, the audit firm, acting as the group auditor, had no staff with the proficiency of the local language, leading to a failure to communicate with that associated company and
Enhancing Financial Reporting Quality Summary of Audit Inspection Results A. Firm-Level B. Engagement-Level Root Cause Analysis Framework and Focuses in 2021 Essential Statistics Auditing Landscape in
supported the revenue of the Company and subsidiary in the Philippines to grow substantially as a result of increasing demands from customers since the end of 2016. Also, in Q4/2016, the Company set up
structure within the organization and has a policy to control costs effectively. Including the company set aside allowance for impairment of loan receivables from purchase of non-performing debts decreased
(the “Company”), would like to notify the Stock Exchange of Thailand regarding the business operation for the year 2017 ending 31 December 2017 as follows; Set up of Subsidiary Company The Company set up
/2016, the Company set up another subsidiary namely Halcyon Tools and Engineering Co., Ltd. (HENG) as a distributor in the Eastern region. The new subsidiary has part of its customers transferred from
headcount. This will help not only strengthen our core platform but also ensure sustainable long-term growth. In addition, the Company set aside additional provisions for employee retirement benefits in the
the profit and loss statement for the three most recent years in the case where the audit firm is established in the form of a group of persons; (8) Certification and consent letter of the audit firm