, JAS has not recognized any liabilities resulted from the Supreme Court decision, viewing that there is insufficient information to reliably estimate the additional liabilities. As JAS has not recognized

order that an intermediary obligates to operate its businesses properly, fairly and in compliance with codes of conduct and professional standards and in order that an intermediary’s services are reliably

intermediary obligates to operate its businesses properly, fairly and in compliance with codes of conduct and professional standards and in order that an intermediary’s services are reliably and trustworthy, the

be inspected that record consistently. [M] o Arranging the computer centre separately such as network zone, server zone and printer zone etc. for the purpose of compliance convenience and render

firms did not openly communicate a defined set of scoring criteria to be used consistently across the firms such that there was a lack of transparency in the evaluation system. In addition, no supporting

’ refers to audit firms which are member of international audit firms, share the same name or bare its name, consistently adopt and apply its policies and procedures, excluding the Big 4 firms. Figure 2: No

the part relating to his or her responsibility, incorrect and incomplete information and functioning of the computer system, failure to achieve information or utilise computer system consistently or in

same period in 2017 due to the improvement in cost management. Besides, the Company has consistently improved expenses’ efficiency. Please be informed accordingly, Yours sincerely, Mr.Opas Cherdphan

corresponding production plan. Besides, the Company has strived for the research and development in new products to support the new markets continuously, as well as has consistently paid attention on the

of execution challenge: Firms capable of good audits but do not perform consistently. • Enhanced auditors report: implement for audits of December 2016 year-end financial statements; firms are starting