The SEC’s policy is to strengthen the oversight of digital asset business operators with a focus on quality and reliability enhancement of such business operator to protect investors. This means the

resembles the international supervisory framework. The audit quality control regulatory shall be performed at both individual auditor level and firm level. In order to enhance quality and reliability of the

and reliability of AIE internal control system. This subsequently caused AI auditor’s inability to express opinion on 2014 consolidated financial statements of AI for the same reason. Later, AIE

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

-ร่าง- UNOFFICIAL TRANSLATION Codified up to No. 3 As of 22 December 2016 Readers should be aware that only the original Thai text has legal force and that this English translation is strictly for

reliability of financial reporting by selecting suitable accounting policies and implementing effective internal control systems. In other words, they are the first line of defense in financial reporting. Next

UNOFFICIAL TRANSLATION Codified up to No. 3 As of 9 June 2015 Readers should be aware that only the original Thai text has legal force and that this English translation is strictly for reference

reviewers are encouraged2 to assess the relevance, robustness and reliability of selected KPIs, the rationale and level of ambition of the proposed SPTs, the relevance and reliability of selected benchmarks

UNOFFICIAL TRANSLATION Codified up to No. 10 As of 24 October 2018 Readers should be aware that only the original Thai text has legal force and that this English translation is strictly for reference

-ร่าง- UNOFFICIAL TRANSLATION Codified up to No. 14 As of 29 June 2017 Readers should be aware that only the original Thai text has legal force and that this English translation is strictly for