the financial statements of the latest accounting year. (please use the table attached hereto). 11. In the case where the applicant has affixed signature in giving opinions on the auditing for less than
International Standards on Auditing (ISAs) and accounting professional ethics in the revision and adoption of Thai accounting standards. In addition, FAP continuously works on dissemination of knowledge on
audits of financial statements for periods ending on or after 15 December 2016. New requirements to disclose key audit matters are viewed as a potential game changer in enhancing the quality of auditing
million, sale and administrative expenses of Baht 9.84 million (Most of them are employee salaries, auditing fees and fees related to business operations) and income tax amount to Baht 2.26 million due to
audit firm. As such, the auditing must be carried out https://www.sec.or.th/EN/Pages/LawandRegulations/AuditorQualityAssuranceReview.aspx Thai Resource Center - Laws & Regulations (unofficial
working together under a reliable audit quality control system of the audit firm. As such, the auditing must be carried out https://www.sec.or.th/EN/Pages/LawandRegulations
(digital asset investment risk management) (1.7) การตรวจสอบระบบเทคโนโลยีสารสนเทศ (IT auditing) หรือการทดสอบการเจาะระบบงานของผู#ประกอบธุรกิจสินทรัพย0 ดิจิทัล (penetration testing) (1.8) การกำหนดกลยุทธ0 นโยบาย
. 2. They will be required to disclose the information as required by SEC, and submit half-yearly and annual financial statements audited by auditors of auditing firms certified by SEC