Federation of Accountants (“IFAC”) ได้พัฒนาจรรยาบรรณของ ผู้ประกอบวิชาชีพบัญชีในระดับสากลและก าหนดให้มี Code of Ethics for Professional Accountants โดยมีหลักการส าคัญประการหนึ่ง คือ เร่ืองการรักษาความเป็นอิสระ
นักงาน 1 Network firm ในที่นี้ใช้นิยามตาม International Federation of Accountants (IFAC) Code of Ethics for Professional Accountants ซ่ึงหมายถึง กิจการที่มีลักษณะใดลักษณะหนึ่งดังต่อไปนี ้ 1. กิจการที่มี
, professional fees in relation to M&A activity, sales & marketing expenses for the launch of new residential projects, write-off/impairment of asset, one-time income/expense, etc. Page 3 of 7 Management
) having a quality control system sufficient and reliable to continuously supervise its auditors to comply with professional standards, provided that such quality control system shall be in accordance with
project of Water Dispenser in the 3rd quarter. This is resulted from the core projects were launched and completely delivered in the first half of the year e.g. purifying machine by UV for water in
processing completely, accurately, and effectively such as IT equipment, applications, computer network systems, procedures, or information processing areas, etc. Clause 9 An intermediary shall establish
practically and completely when emergency incidents happened, companies shall provide a qualified and independent evaluator to evaluate the effectiveness of auditing plan and the BCP testing results that the
able to comply with the BCP practically and completely when emergency incidents happened, companies shall provide a qualified and independent evaluator to evaluate the effectiveness of auditing plan and