Plaza Chaengwattana in May 2019. - Restaurant business decreased THB 12.67 million, down 9% compared to the same period of last year mostly from the closure of 14 non-profitable branches in 2018

started from this quarter. - Restaurant business decreased THB 17.59 million, down 11% compared to the same period of last year mostly from the decline in household spending and closure of 14 non-profitable

(Luypaert and Van Caneghem 2014). Theoretically, an audit can be viewed as an economic goods or a professional service process (Knechel et al. 2020). Introduction Economic goods viewpoint Professional

profitable assets or stock repurchase 3. overproducing Relate to changes in estimates and accounting policies. Accruals depend on judgements of management teams within the constraints of generally accepted

of 248.6 million baht, decreased 176.0 million baht or 70.8 percent. Performance for Q3/2019 was loss 2.3 million baht compared to Q3/2018 that was profitable 134.5 million baht, decreased 136.8

% Taxes 0.23 0% (2.92) -1% 3.15 108% Net Profit (loss) 31.00 22% (6.84) -2% 37.84 553% Profit (loss) attributable to Owner of the parent 31.00 22% (10.21) -3% 41.21 404% Non-controlling interest - 0% 3.37 1

the increasing in sale. 1.2 Non-current asset as of December 31, 2018 with amount of 683.57 million bath increase by 95.08 million bath or 16.16% increase, is an increasing in bank deposits with a

by depreciation of Thai Baht. Gain on foreign currency exchange was mainly associated with the USD loan related to the SGAH transaction and was non-cash in nature. Net profit (loss) attributable to

associated with the USD loan related to the SGAH transaction and is non-cash in nature. Net profit (loss) attributable to equity holders was Baht 128.48 million, as compared to net profit of Baht 146.49

Enterprise businesses which rose on digitization demand from home and business customers. The mobile business leadership was sustained with AIS focusing on quality acquisition and profitable segments despite