, breach of contract cases and cases claiming various legal rights such as the law concerning the environment, the protection of consumers, labor, stocks and stock markets, and trade competition.7 4 The
in auditing and reviewing its 2014 and Q1/2015 financial statements where the auditor expressed qualified opinions due to limitation on scope of audit imposed by the company management. EIC must submit
accounting principles. Moreover, the auditor was unable to find sufficient supporting evidence to satisfy the audit procedures due to limitation on scope of audit imposed by the PICNI management in various
’ qualified opinions resulted from limitation on their scope of audit/review. Hence, the auditors were unable to obtain sufficient and appropriate audit evidence with respect to valuation of investment in PT
public. ESG TRENDS Climate change Water scarcity Tech disruption Healthier lifestyle/longevity Labor scarcity Diversity How does ESG actually affect companies? For illustrative purposes only ESG SHOCKS
the company starting in the next financial year. In addition, The company also partially books the increase in provision of employee benefit in accordance the new Labor Protection Act within the cost of
stores and new stores and come from recognized the service cost in the past from employee benefit according to The Labor Protection Act (No. 7) B.E. 2562 has been announced in the Royal Gazette on April 5
limitation to only debt securities, excluding company licensed to also undertake finance business. “Finance and securities company” means a company licensed to undertake finance business, and securities
category of securities finance business, mutual fund management, securities brokerage, investment advisory service, securities dealing or securities underwriting without limitation to only debt securities
. (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