consultations are performed for difficult or contentious matters? If yes, please describe the responses to quality risks to the following questions. - Have the conclusions reached been implemented? If they were

provisions in the Public Limited Companies Act B.E. 2535 (1992) are contentious and subject to different interpretations. Today’s decision by the Business Development Department, which oversees the

appropriate consultation took place for difficult or contentious matters? If yes, Please describe the policies and procedures. If no, How does the firm ensure that the difficult or contentious matters have been

Directors under Clause 9. None. 11. Significant contentious litigations or claims None. 12. Director or indirect interests or connected transactions between the Company and its directors, executives and

and/or directors of the Company which are different from those of the Board of Directors under Clause 9. None. 11. Significant contentious litigations or claims None. 12. Director or indirect interests

involvement of the partner and EQCR in reviewing the workpaper or establishing a process for seeking consultation on difficult or contentious matters about the financial reporting standards. Opinions of

experts on difficult or contentious matters, and regularly building team members’ knowledge and capabilities. Quality control system in engagement performance is the crucial element to provide the audit