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3Revenue from sales recognitionSales are significant to the financial statements totaling Baht 639 million (67% of total revenues) ((the Company only: Baht 568 million ((65% of total revenues) and have direct impact on the operating result of the Group. The Group is organised into 3 business segments based on its business and services as described in Note 24 to the financial statements. Therefore, I determined that the recognition of sales is a key audit matter, with emphasis on accuracy and completeness of the items recorded in the account.I have examined the revenue recognition of the Group by%u2022 Assessing and testing the Group%u2019s internal controls with respect to the revenue cycle by making enquiry of responsible executives and gaining an understanding of the controls and selecting representative samples to test the operation of the designed controls, and expanding the scope of the testing of the internal controls with respect to revenue recognition%u2022 On a sampling basis, examining supporting documents for actual sale transactions occurring during the year and near the end of the reporting period%u2022 Sending out a confirmation letter of accounts receivable balance as at the end of the reporting period%u2022 Reviewing credit notes that the Group issued after the period-end%u2022 Performing analytical procedures on disaggregated data to detect possible irregularities in sales transactions throughout the period, particularly for accounting entries made through journal vouchersSuper Turtle Public Company Limited 105Introduction Nature of Business Business Performance Corporate Information Corporate Governance Financial Report Attachment