for the year 2018 represented 8.1% of revenue from sales, increased from last year Baht 6.27 million or 5.3%. The change was increasing in staff costs due to hire more staff to support business
services of ...................., as detailed as follows: Position * Responsibilities ** No. of Persons Experience in Auditing (year) *** Average Experience **** Employee Turnover (%) ***** Partner Senior
staff and erection staff that was not able to occupy full capacity and the expenses for the erection was higher than estimated budget. The Company recorded an impairment of inventory which was higher than
(singing partner) ผู้สอบบัญชีที่รับผิดชอบงาน (engagement partner) ผู้สอบทานการควบคุม คุณภาพงาน (EQCR) ผู้จัดการ(audit manager) และผู้ช่วยผู้สอบบัญชี (staff) ดังนี้ บริษัท ชั่วโมงการทำงาน ไตรมาส 1 ไตรมาส 2
line with the increase in revenue from sales due to the fixed cost of expenditure on factory staff and erection staff that was not able to occupy full capacity and the expenses for the erection was
(audit manager) และผู้ช่วยผู้สอบบัญชี (staff) ดังนี ้ บริษัท ชั่วโมงกำรท ำงำน ไตรมำส 1 ไตรมำส 2 ไตรมำส 3 งวดปี SP EQCR EP Mgr. Staff Total SP EQCR EP Mgr. Staff Total SP EQCR EP Mgr. Staff Total SP EQCR EP
allocated human and information resources, as well as collaborated with other organizations to mitigate the impacts on the business sector and personnel in the capital market. In addition, all mechanisms in
quality in these areas. The root cause analysis on some audit firms’ continual lack of the ability to fully remediate their deficiencies revealed a scarcity of experienced and competent staff to assume
the firm’s audit manual and audit procedures, the lack of understanding in requirement of relevant standards, the lack of competent and skillful personnel, and the inappropriateness of internal
Saving Measures The Company is strictly implementing cost saving measures to preserve its liquidity. • Cutting unnecessary expenses and maintain strict cost control e.g. suspension of staff travel