term collaboration with World Bank to further strengthen audit oversight practices in the region.Audits play a crucial role in upholding the reliability of financial statements and investors? confidence
the area of capital market. Furthermore, FAP will give advice, conduct on-site visit and improve their audit quality in accordance with Thai Standard on Quality Control (TSQC 1), Quality Control for
standard terms and boilerplates.?Reflecting on the meeting?s discussions, Mr Thawatchai Kiatkwankul, Director of the SEC ' s Accounting Supervision Department noted that any initiatives to raise quality
non-compliances were resulted from failures to record employee benefit obligation in accordance with Thai Accounting Standard No. 19 ?Employee Benefits? prescribed by Accounting Standard Committee
the International Standard on Quality Control (ISQCI), established by the International Federation of Accountants (IFAC); (b) having a certified public accountant, by foreign laws or regulations, and
the first-time adoption of Thai Financial Reporting Standard 17: Insurance Contracts (TFRS 17) on 1 January 2025. Consequently, the auditor was unable to review the source of input data, the
, Clause 37, Clause 38, Clause 43(3), and Clause 44 of the Notification of the Capital Market Supervisory Board No. Tor Thor. 35/2556 Re: Standard Conduct of Business, Management Arrangement, Operating
, Clause 38, Clause 43(3), and Clause 44 of the Notification of the Capital Market Supervisory Board No. Tor Thor. 35/2556 Re: Standard Conduct of Business, Management Arrangement, Operating Systems and
delivery. In addition, the Company attempted to increase sales by engaging in the development of products with customers to create reliability for customers in dealing businesses with the Company. Return on