Page 231 - E-BOOK

are based on the audit evidence obtained up to the date of my auditor’s report. However, future events
or conditions may cause the Company to cease to continue as a going concern.
• Evaluate the overall presentation, structure and content of the financial statements, including the
disclosures, and whether the financial statements represent the underlying transactions and events in a
manner that achieves fair presentation.

I communicate with those charged with governance regarding, among other matters, the planned scope and
timing of the audit and significant audit findings, including any significant deficiencies in internal control that I identify
during my audit.

I also provide those charged with governance with a statement that I have complied with relevant ethical requirements
regarding independence, and to communicate with them all relationships and other matters that may reasonably be
thought to bear on my independence, and where applicable, related safeguards.

From the matters communicated with those charged with governance, I determine those matters that were of
most significance in the audit of the financial statements of the current period and are therefore the key audit matters.
I describe these matters in my auditor’s report unless law or regulation precludes public disclosure about the matter
or when, in extremely rare circumstances. I determine that a matter should not be communicated in my report because 229
the adverse consequences of doing so would reasonably be expected to outweigh the public interest benefits of such
communication.

I am responsible for the audit resulting in this independent auditor’s report. Bangkok Commercial Asset Management Public Co., Ltd.

Somjai Khunapasut
Certified Public Accountant (Thailand) No. 4499

EY Office Limited
Bangkok: 25 February 2021