Page 202 - BTSGroup ONE REPORT 2021/22_EN

200 l Introduction l Nature of Business l Organisation and Shareholding Structure l Business Review l Corporate Governance l Financial Statements l Other Information l

• Evaluate the overall presentation, structure and content of the financial to communicate with them all relationships and other matters that may
statements, including the disclosures, and whether the financial statements reasonably be thought to bear on my independence, and where applicable,
represent the underlying transactions and events in a manner that achieves related safeguards.
fair presentation.
From the matters communicated with those charged with governance,
• Obtain sufficient appropriate audit evidence regarding the financial I determine those matters that were of most significance in the audit of the
information of the entities or business activities within the Group to express financial statements of the current period and are therefore the key audit
an opinion on the consolidated financial statements. I am responsible for matters. I describe these matters in my auditor’s report unless law or regulation
the direction, supervision and performance of the group audit. I remain precludes public disclosure about the matter or when, in extremely rare
solely responsible for my audit opinion. circumstances, I determine that a matter should not be communicated in my
report because the adverse consequences of doing so would reasonably be
I communicate with those charged with governance regarding, among other expected to outweigh the public interest benefits of such communication.
matters, the planned scope and timing of the audit and significant audit
findings, including any significant deficiencies in internal control that I identify I am responsible for the audit resulting in this independent auditor’s report.
during my audit.

I also provide those charged with governance with a statement that I have
complied with relevant ethical requirements regarding independence, and

PORNANAN KITJANAWANCHAI
Certified Public Accountant (Thailand) No. 7792
EY Office Limited Bangkok: 30 May 2022