, 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

and where the audit firms were ineffective in monitoring their staff’s compliance with the ethical requirements. 5. Engagement performance In the SEC’s firm-level reviews of audit firm’s compliance with

financial statements on cost of sales and inventories which revealed lack of efficiency and reliability of AIE internal control system. The auditor was thus unable to gather sufficient evidence for such

. (“Company”) had submitted the financial statement for the three-month period ended March 31, 2017 which revealed that the company’s statement result of operations with net profit of 41.85 million baht

high score. 17 Ineffective monitoring for staff trainings To avoid their audit staff’s capabilities being called into question, audit firms should highlight the importance of learning and keeping the

Directors. Thus, this transaction must be revealed to the SET following the detail : Purchase of machinery, molds and equipment Agreement Parties Involved Seller - Hwa Fong Rubber (China) Co., Ltd. “HFC

of Directors. Thus, this transaction must be revealed to the SET following the detail : Purchase of machinery, molds and equipment Agreement Parties Involved Seller - Hwa Fong Rubber (China) Co., Ltd

, 2019. And request approval from the Board of Directors. Thus, this transaction must be revealed to the SET following the detail : Purchase of machinery, molds and equipment Agreement Parties Involved

information contained in the draft prospectus submitted to the SEC Office, which is still ineffective under the law, therefore, such information may subject to change. In this regard, the offer for sale of

value of the transaction is in the scope of a transaction value that higher than 1 million baht, but less than 20 million baht. Thus, this transaction must be revealed to the SET following the details