Dear Khun Chuleeporn,
Of course, It is acceptable. Based on auditing, auditor would certify an appropriated financial statement to conform with their standard AT THAT MOMENT.
So that, you can agree with their purposed in current year. Anyway, if you find out a change/difference in coming year, which results to its data.
You can adjust/amend financial statement in coming year to reflect the financial situation at that period as well. But, it is required to have an evidence to prove it.