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determine whether the bank guarante
determine whether the bank guarantee meets the definition of a provision or a contingent liability
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พิจารณาว่า หนังสือค้ำประกันธนาคารไปตามคำนิยามของส่วนสำรองหรือภาระผูกพัน
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ตรวจสอบว่าผู้ค้ำประกันที่เป็นไปตามความหมายของบทบัญญัติหรือภาระผูกพัน
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ตรวจสอบว่าธนาคารรับประกันตรงตามความหมายของบทบัญญัติหรือหนี้สินที่อาจเกิดขึ้น
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