Qualifications (1​) having audit quality control system which is in compliance with the International Standards on Quality Management 1 (ISQM 1); (2) havi​ng full-time CPAs and full-time assistant auditors as

Repeal of the Notification of the Office of the Securities and Exchange Commission regarding Operating Control and Information Technology Security of Securities Company

personal data will be retained at the central database that is safeguarded with proper security measures and access control. Hard copies of documents and printed materials will be scanned and stored in the

Thailand: (1) being allowed to perform audit work under foreign law or rule; (2) being affiliated with an audit firm that has an audit quality control system and the required number of personnel; (3) meeting

, competent, and potential staff with the firm in a long term; the continuous revision of quality control manual and audit manual so that auditors are able to perform engagement as required by the professional

time and resources, to perform the engagements. According to the result of audit firms’ quality control systems inspection in this 3 inspection cycle, we found that most of the firms already improved its

of other companies with a purpose to gain control in such companies rather than to invest for ordinary returns; (8) “Subsidiary company” means (a) Any company whose 75 percent or more of its total

of other companies with a purpose to gain control in such companies rather than to invest for ordinary returns; (8) “Subsidiary company” means (a) Any company whose 75 percent or more of its total

undertaking core business in holding shares of other companies with a purpose to gain control in such companies rather than to invest for ordinary returns; (8) “Subsidiary company” means (a) Any company whose

: Fundamentals of Finance 11 Summary of Audit Inspection Results A. Firm Level The favorable quality control systems of audit firms ensure that the firms’ personnel will perform engagements according to the