Inappropriate client acceptance assessments which resulted in the audit firms accepting engagements with risks that went beyond an acceptable levels; Lack of documentation on the background search of potential
, the cost of rental and rendering services also decreased due to lack of condominium units’ costs. So, the gross loss margin of rental and services in 2018 increased to THB4.45 million or loss margin
financial statements on cost of sales and inventories which revealed lack of efficiency and reliability of AIE internal control system. The auditor was thus unable to gather sufficient evidence for such
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
to his lack of qualifications or his prohibited characteristics pursuant to the law regulating such business operators and the notifications issued by virtue of the said law, such person shall be
of commercial bank, securities company or financial institution established under specific law due to the lack of qualifications or the possession of prohibited characteristics pursuant to the law
risks or not responding to risks identified 4. Specific Financial Reporting and Audit Performance Considerations • A lack of effective communication between audit committees and audit firms • Consistency
• The case studies highlighted a number of positives but also a number of potential concerns: - Domination of the nomination committee. - Lack of transparency and quality of information. - Tunnelling
there was a lack of capital expenditures projects, resulting in low work load in the first half of 2018. For new projects that came in 2018, as a result, there was very intense competition in terms of
same period of the previous quarterly To: The President The Stock Exchange of Thailand Due to the lack of directional from local and oversea economics, automotive industrial not become yet, the cost of