firms and the audit work quality of listed companies.Senior Assistant Secretary-General Prakid Punyashthiti said: ?The overall results of the second-cycle inspection show continued improvement in the work
found in various jurisdictions raised serious concerns among capital market regulators on the quality of financial statements and more stringent quality control on audit work has been imposed to regain
result, gross margin improved from 28% in 9M16 to 30% yoy and from 30% in 3Q16 to 33% yoy. This improvement was not only contributed by the increase of bill amount and social security payment rate but also
improved profitability from 36.1% to 51.1%. The significant improvement of such GPM was as a result of the increase in land sale price. The gross profit margin from the asset monetization to WHART increase
findings raised by the SEC, which ultimately lead to the improvement of audit firms’ quality. Figure 6: The weighted average score by total market capitalization of each element in the ISQC1, compared among
or 22.90% over the same period of last year of which hospital revenues totally raised by 10.16% along with the enlarged customer base of Subsidiary (AMARC) showing 15.67% of revenues’ growth. In
internal audit report concerning cost of sales and inventories which were raised by the auditor. The said opinion must be submitted to the SEC within 5 working days from the date on which the audit committee
2017. This improvement is a result of our strategy to focus on extensive distribution coverage, particularly in modern trades, as ICUK was able to penetrate into three of the leading modern trade
lives, society and the economy. Given such above circumstances, the Securities and Exchange Commission (SEC) reorganized the priorities, adjusted work processes and significant work systems, raised and