of audit firms has been an ongoing challenge, as a result of high turnover rates, coupling with low interests in this profession. With this concern in mind, the SEC and the Association of Chartered
that towards the end of the year and into 2021 demand should increase. In other segments, disruption in cross border logistics is the key concern and once mitigation efforts are in place we should return
the purchaser for the outstanding amount. A part of the proceeds from the disposal of assets were used to pay down on the bank overdrafts and short- term loan outstanding in March 2017. The Company
firms did not concern over significant client’s issues before accept those clients. Example 1 : There was insufficient documentation regarding client acceptance evaluation. In addition, some evaluation
land for Baht 166.54 million. In March 2017, the Group had transferred the ownership of the land to the purchaser since the Group has already received the payments from the purchaser for the outstanding
transferred the ownership of the land to the purchaser since the Group has already received the payments from the purchaser for the outstanding amount. For the financial statement ended December 31, 2017, the
with outstanding environmental, social and governance performance as well as concern for stakeholders in both social and environmental aspects and sustainability management process. 21 November 2018
of steel Relationship with the Company Business Partners Debt amount * 252.08 million Baht Debt to Sales ratio** 7.33% Provision for allowance for doubtful accounts 100% of outstanding balance due to
, audits of revenue recognition based on the percentage of completion method, and assessments of the appropriateness of management’s use of going concern assumption. Our root cause analysis has revealed that
outstanding development on human resource management. For 2015, the SEC focused on resource planning, recording working hours, performance evaluation and follow-up processes for audit personnel’s training