words. Next, we conducted a survey among 24 professionals via Google Forms, asking professionals to identify the tones of each word that may have overlap tones and used the 20% percentage of respondents

blogs. Trigger Fund ไม่สามารถท าการ cut loss ท าใหไ้ม่สามารถควบคุมความเส่ียงในช่วงขาลงได ้ผูล้งทุนท่ีสนใจลงทุนตอ้งมีสภาพ คล่องทางการเงินท่ีดีเน่ืองจากไม่สามารถขายไดก่้อนครบก าหนด โดยเฉล่ียแลว้มีการเกบ็ค่า

despite the extensive cost-saving plans to cut down selling and administrative expenses. Net Profit and Net Profit Margin • The Company reported net profit in Q2/2020 and 1H/2020 of THB -3 million and THB

the COVID-19 pandemic, which is presently spreading rapidly and appears almost uncontrollable coupled with a higher household debt. In addition, the Bank of Thailand cut the ceiling rates of interest

second quarter of 2021, the Company’s revenues were 5,344 million baht, decreasing of 40 million baht or 1% y-y but increase by 6% q-q. The decreased income was a result of the Bank of Thailand cut the

clear-cut regulations to accommodate business operation and service provision in the form of partnership so that business operators will be able to run their business according to their expertise and take

three inspection cycles 09 Figure 7: Percentage of audit firms categorized by the evaluation result of each element in the ISQC1 Remark: The 3rd cycle inspection result comprises 13 audit firms Figure 8

., business combination, impairment of assets, revenue recognition using percentage of completion method and general IT controls (“GITC”) • Using the work of an auditor's expert, e.g., engineer and appraiser

level. We also had to cut costs in all areas, suspend our investment plan and reserve cash to maintain a strong finance position during the crisis. Cost of Sales and Gross Profit The gross profit margin

for testing revenue recognition, and improper sales cut-off. The common errors made by the auditors are discussed below. Construction and property development An auditor failed to detect that an expense