assessment regarding inherent risk and control risk and he did not identify nature, timing and extent of audit methodologies from different risk levels. Example 8 : The current year summary of uncorrected
(or intra business segment) transactions (2) Core EBITDA is Consolidated EBITDA less In- ventory gain/(loss) whereas Core EPS is Reported EPS less Inventory gain/(loss) and onetime extraordinary items
(or intra business segment) transactions (2) Core EBITDA is Consolidated EBITDA less In- ventory gain/(loss) whereas Core EPS is Reported EPS less Inventory gain/(loss) and onetime extraordinary items
quarter still reflects crude price sentiment from Q4/2018, leaving the refinery business with minor inventory loss (included a reversal of lower of cost or market (LCM) of THB 689 million), whereas, during
identified any inherent climate-related risks with the potential to have a substantive financial or strategic impact on your business? (C2.4) Have you identified any climate-related opportunities with the
completeness but the planned and performed audit procedures for both tests of controls and substantive tests of this account were not responsive to the assessed risks. Specific observations for the inventory and
production and distribution of biodiesel from CPO industry, which is the inherent risk that significantly impact on the Company's performance that is the risk of fluctuation in CPO price; mostly caused by the
and distribution of biodiesel from CPO industry, which is the inherent risk that significantly impact on the Company's performance that is the risk of fluctuation in CPO price; mostly caused by the
industry’s performances, which is the inherent risk that significantly impact on their performances that is the risk of fluctuation in CPO price; mostly caused by the intervention of the government to
Trade (DIT) The fluctuation of CPO price mentioned above had reflected the Company's business operation in the production and distribution of biodiesel from CPO industry, which is the inherent risk that