the first 3 months of 2019 because during the period, ICE had a limitation in finding new customers and the main factor was the spread of COVID – 19, some customers postponed the purchase decision
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
has decreased by 6.30% despite total hospital income from general patients increased 8.69% compared with the same period of last year. This is mainly due to the medical-service-fee adjustment caused by
should increase or not. • The limitation of security demands control through turnover list ratio needs to be proved. The relationship between shareholder wealth and liquidity index in Thailand has not been
initial quality of the financial statements before getting audited by auditors. If the financial statements are prepared correctly, auditors do not need to propose any adjustment. On the contrary, if the
indicating that rules or conditions to be waived are immaterial to the consideration of that case; (b) There is certain limitation under any other law causing the company unable to comply with rules or
’ 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
proceeds from the capital increase of the Company and its subsidiaries. 6) Explaining the limitation from the seeking for sources of fund from financial institutions. Information Memorandum on the Offering
Board 2/2018 on February 22, 2018 has been approved the financial statements for year ended 31 December 2017. The basis for Qualified Opinion cause the effects of adjustment, if any, did not observe the