outcomes may affect how firms manage risk and how audits are done. Monitoring independence: concerns from increase in violations, including personal violations by firm personnel. In some cases related to tax
amounting to Baht 38.83 million or 89.31 % because of the follow main reasons. 1.Revenue from hospital operations decreased by Baht 5.72 million or 1.04 % due to in Q2/2018 Socail Security revenue of
the subsidiaries received the revenue from Social security increased. 2. Cost of hospital operations & Administrative expenses increased by Baht 56.65 million or 9.97 % due to the increasing of medical
the credit rating process CRAs should endeavour to issue opinions that help reduce the asymmetry of information among borrowers, lenders and other market participants; Independence and conflicts of
increased ,while the Social security revenue of subsidiaries decreased. Payment system of Social security office is uncertain therefore in Q1/2019 subsidiaries did not receive revenue of chromic disease. 2
increased .In addition the Social security revenue of subsidiaries decreased because of the uncertainty of the payment system of Social security office. 2. Cost of hospital operations & Administrative
increased ,as well as the Social security revenue of subsidiaries increased due to Social Security Office has increase the basic capitation payment rate in year 2020 . 2. Cost of hospital operations increased
from hospital operations decreased by Baht 2.31 million or 0.39% due to in q3/2016 subsidiaries received the revenue from Social security scheme while in q3/2017 the revenue from general patient
information among borrowers, lenders and other market participants; Independence and conflicts of interest CRA rating decisions should be independent and free from political or economic pressures and from
of Commerce, Thai Institute of Directors, State Enterprise Policy Office in the Ministry of Finance, Federation of Accounting Professions, Social Security Office, Government Pension Fund, and