Commission Test of controls do not cover the entire reporting period Example 15 : The scope of control testing for the revenue cycle did not cover the entire reporting period and an auditor did not document in
specific objectives and the Company’s scope of work acceptance to increase revenue generating channels for the Company. The details of additional proposed nine objectives are as follows: Clause Amended
government agencies as there will be requirements on specific objectives and the Company’s scope of work acceptance to increase revenue generating channels for the Company. The details of additional proposed
will be requirements on specific objectives and the Company’s scope of work acceptance to increase revenue generating channels for the Company. The details of additional proposed nine objectives are as
Company’s bidding with government agencies as there will be requirements on specific objectives and the Company’s scope of work acceptance to increase revenue generating channels for the Company. The details
customers and current customers that expand the scope of services in the insurance business using inbound service and retail business. 2.2 Revenue from Contact Center Facility Outsourced for this year was THB
accounting principles. Moreover, the auditor was unable to find sufficient supporting evidence to satisfy the audit procedures due to limitation on scope of audit imposed by the PICNI management in various
assess? Specialized process ? 4 Revenue recognition Production house Customer Contract to make an animated cartoon movie Advance payment/Installment payment Scope of work : ▪ Pre-production (i.e Layouts
sector leading to many new orders awarded to the Company in the year 2017 and resulting in a favorable business performance accordingly. The Company reports the total revenue of 377.49 million THB in 2017
185.7 million, decreased by THB 3.1 million or 1.7% from the prior period, However, when compared to the same period of prior year, The revenue was increased by THB 8.3 million or 4.7% whereas the gross