decreased 84.62 million baht, or equivalent to 6.22% from the same period of previous year due to the economy that was slow down. Expenditure and government investment were insufficient for driven economy
lease Substantive analytical procedures, if used appropriately, could be an efficient means for auditors to obtain relevant audit evidence and to ensure that an overall conclusion are consistent with the
review is adequate, and the audit has quality. If the engagement teams fail to obtain sufficient appropriate audit evidence, the partners and the managers should be able to identify the issues before
representative office in the Kingdom shall obtain an approval from the Office. The representative under the first paragraph shall undertake only those businesses specified in the approval. The provisions of
Company”) reported consolidated revenue of Baht 408.7 million, decreased by 20.7% compared with quarterly on quarterly (QoQ) due to the decrement of sale volume in B2B customers and slow sale in few
inevitably brought down the average selling prices, thus affecting sales revenue of wholesales/ retails. And the slow economic growth in ASEAN markets stemming from Global economy slowdown in 2019 also lowered
sector continued to slow down investment. Private households in the various sectors paid more attention on spending because there were still having problems on purchasing power and incomes which are not
2.1.3 inappropriate/insufficient disclosure of information (paragraph........). ฆ 2.2 Inability to obtain sufficient appropriate audit evidence and the possible effects are material, but not pervasive
218.9% compared to the gross profit of Baht 32.8 million for 2018. It is due to the allowance for diminution in value of obsolete and slow-moving inventories amounting Baht 37.5 million in 2018, resulting
sales and services compared to the same period last year. This is due to the slow movement of goods with high production costs and past purchases such as high exchange rates. Reworking 3. Decrease in cost