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
Thailand to aid analysts in their decisions about how to integrate ESG information into their analysis and valuation. The publication draws from a number of CFA Institute resources and publications to
encouraged the arrangement of workshop seminars as well as provided technicality aid to improve the potential 06 By continuously enhancing the system of audit regulation in the capital market and international
’ 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
financial to Thai Japan Laboratories Co., Ltd. (TJL). 2.Date/Month/Year of Transaction December 3, 2018 3.Financial Aid D.T.C. industries Plc. 4.Financial aid recipients beneficiary details Thai Japan
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
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