Page 84 - PEA_AnnualReport_2016

to draw attention in the Offce of the Auditor General of and timing of the audit and signifcant audit fndings,
Thailand auditor’s report to the related disclosures in including any signifcant defciencies in internal
the consolidated and separate fnancial statements or, control that the Offce of the Auditor General of Thailand
if such disclosures are inadequate, to modify the Offce identifes during the Offce of the Auditor General of
of the Auditor General of Thailand’s opinion. The Offce Thailand’s audit.

of the Auditor General of Thailand’s conclusions are The Offce of the Auditor General of Thailand
based on the audit evidence obtained up to the date also provides those charged with governance with
of the Offce of the Auditor General of Thailand auditor’s a statement that the Offce of the Auditor General
report. However, future events or conditions may cause of Thailand has complied with the State Audit
the Group and the Company to cease to continue as a Standards and relevant ethical requirements regarding

going concern. independence, and to communicate with them all
Evaluates the overall presentation, structure relationships and other matters that may reasonably
and content of the consolidated and separate fnancial be thought to bear on the Offce of the Auditor General
statements, including the disclosures, and whether of Thailand’s independence, and where applicable,
the consolidated and separate fnancial statements related safeguards.
represent the underlying transactions and events in a From the matters communicated with those
manner that achieves fair presentation. charged with governance, the Offce of the Auditor

Obtains suffcient appropriate audit evidence General of Thailand determines those matters that were
regarding the fnancial information of the entities or of most signifcance in the audit of the consolidated and
business activities within the Group to express an separate fnancial statements of the current period and
opinion on the consolidated fnancial statements. The are therefore the key audit matters. The Offce of the
Offce of the Auditor General of Thailand is responsible Auditor General of Thailand describes these matters in

for the direction, supervision and performance of the the auditor’s report unless law or regulation precludes
group audit. public disclosure about the matter or when, in extremely
The Offce of the Auditor General of Thailand rare circumstances, the Offce of the Auditor General
remains solely responsible for the Offce of the Auditor of Thailand determines that a matter should not be
General of Thailand’s audit opinion. communicated in the Offce of the Auditor General of
The Offce of the Auditor General of Thailand Thailand’s report because the adverse consequences

communicates with those charged with governance of doing so would reasonably be expected to outweigh
regarding, among other matters, the planned scope the public interest benefts of such communication.

(Signed) Vanussanun Thongmeesee
(Mrs. Vanussanun Thongmeesee)
Inspector General 1

(Signed) Suwimol Dechanukulkij
(Miss Suwimol Dechanukulkij)

Offce of the Auditor General of Thailand Director of Financial Audit Offce No. 13
March 16, 2017

84 SMART PEA
Annual Report 2016 Provincial Electricity Authority