matters including inability to obtain certification from the company’s management regarding responsibility for the financial statement preparation, inability to audit operating system manual in petroleum

not bring about liquidity problem and the funds? inability to appropriately sell their assets. Therefore, the SEC proposed to revise the regulations to be more practical in that the said dissolution

this regard, listed companies facing limitations or effects of the said outbreak, causing the inability to submit reports by the deadline, may send a written request to SEC for deadline extension

determines that FA independence will be impaired in cases where FA or commercial bank in the same conglomerate has granted a loan to any securities issuer or sponsor disposing asset into real estate investment

auditing standards or inappropriate exercising of professional skepticism. The quality of engagement performance and the opinion on the financial statements may be impaired. • Establish policy on the

(paragraph ........); ( 2.1.2 incorrect use of accounting policy (paragraph........); ( 2.1.3 inappropriate/insufficient disclosure of information (paragraph........). ( 2.2 Inability to obtain sufficient

2.1.3 inappropriate/insufficient disclosure of information (paragraph........). ฆ 2.2 Inability to obtain sufficient appropriate audit evidence and the possible effects are material, but not pervasive

number of directors in order to move ahead with solving its problems which include indebtedness and inability to submit the company’s financial statements and appoint the auditor. IFEC’s future business

related parties amounted to Baht 54.09 million and impaired on investment Baht 5.45 million. Conclusion : The Group reported a profit for the six-month period ended June 30, 2018 showed a loss of Baht 83.66

companies? managements arising from lack of efficiency and reliability of AIE internal control system. This subsequently caused AI auditor?s inability to express opinion on 2014 consolidated financial