while the decrease in revenue of the combined cycle power plant is caused by temporarily shut down for major maintenance. Please be informed accordingly. Yours faithfully, (Mr.Pijayaphong Na Bangxang

results of the current inspection cycle in the engagement-level mostly emerged from the lack of sufficient appropriate audit evidence in substantive procedures phase. The audit of revenue, the audit of

every process in the revenue cycle to audit, including collection process. Only 11 transactions were followed up during the collection stage since the other transactions had not yet been collected. None

individual auditors’ engagement. The overall results of the inspection conducted on 13 audit firms in 2016 during the third cycle, which is between 2016 to 2018, indicated continuous improvement from the

trainings. Executive summary 2 On the engagement-level inspections, the SEC has detected deficiencies in certain audit areas such as audits of revenue cycle and substantive analytical procedures. We have

cycle were found in the following areas: audit sampling, audits of revenue recognition under percentage of completion method, audits of inventory and cost of sales, and the process of forming an audit

financial goals, financial loss tolerances, avoided GHG emissions through the entire product life cycle, or net revenue goals for products and services designed for a lower-carbon economy. In describing their

from the first inspection cycle (2010-2012) to 2019, the first year of the 4th inspection cycle (2019-2021), showed promising overall improvement despite the SEC’s more intensive inspection in several

: Management Discussion and Analysis For the year ended December 31, 2018 Summary of Performance Sales Revenue For the year ended 31 December 2017 and 2018, the Company registered total sales revenue of THB

Microsoft Word - MD&A FY17 EN (1) February 26, 2018 To President, The Stock Exchange of Thailand Subject Notification on the difference of revenue from sales and net profit YOY by more than 20