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
affix signature in giving opinions on the auditing of the following businesses: (1) a company applying for an offer for sale of newly issued securities; (2) an issuing company having the duty to prepare
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
Auditing and International Standard on Quality Control 1. HYPERLINK "http://www.ifiar.org" www.ifiar.org HYPERLINK "http://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:02011D0030-20130701" http
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
procedures relate to the access of audit file as well as back https://www.sec.or.th/EN/Documents/Auditor/documentation.doc engagement.doc auditing and accounting standards and guidance? Does the audit manual
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
, which will serve as a mechanism to motivate the auditors and audit firms to provide better quality auditing service;(3) SEC to be empowered to set professional standards for audit firms and auditors in