opinion that the share acquisition of Eastern Cuisine at the price of THB 300 million was appropriate, reasonable, and in the interest of the company because the business is on a continuous growth trend

intended to limit the spread of COVID-19. The health and safety of our staff and customers remains our top priority. Our teams constantly evaluate the situation and use appropriate protocols to serve

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

· Forms 2 Does the firm have policies and procedures for the retention of firm’s documentation for a period of time sufficient to permit those performing monitoring and review procedures to evaluate the

accounted for 103 percent of country’s gross domestic product at the end of 2019. Adequate number of auditors in the capital market is a pivotal factor in reinforcing the continuous growth of the capital

inspection to evaluate its compliance with its policies and procedures? – Monitoring Process If yes, please specify 1) Who perform such function e.g. in-house, outsource, network firm? 2) How often the firm

, the SEC found that the audit firms did not seem to evaluate 11 whether there were any threats to independence or any conflicts of interest before issuing engagement letters to clients. Beyond

rendered continuous support to Thai audit firms that were not affiliated with the Big-4 firms (“local firms”) and audited the financial statements of listed companies, to enhance their strength. In doing so

the sample selection method for an inventory physical count observation. He also did not evaluate the inventory physical count plan and the method management used to record and control the inventory

investment management system. This includes providing a communication channel that facilitates notifying and clarifying information to clients in case of major changes to service provision.“After continuous