• Expert Member, Securities and Exchange Commission • Member of the Court of Directors, Bank of Thailand Work experience • Auditor General • President, Institute of Certified Accountants and Auditors of
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financial statements on cost of sales and inventories which revealed lack of efficiency and reliability of AIE internal control system. The auditor was thus unable to gather sufficient evidence for such
as prescribed by the Stock Exchange of Thailand because the auditor is limited its scope of the audit. Later, the rectified financial statement for the year 2019 was filed with the SET on May 5, 2020
public auditor. The provision of the first paragraph shall not apply to a derivatives advisor.
public auditor. The provision of the first paragraph shall not apply to a derivatives advisor.
statements for the first, second and third quarters of 2015 to the SEC immediately.The AIE auditor?s report contained a disclaimer of opinion on the profit and loss statement, the total profits and losses, the
maintain their status as a capital market auditor without immediate termination, provided that steps are taken by the auditor to make rectification to obtain the prescribed qualifications within the given
follows: Clause 11 This Notification shall apply to the approval of foreign auditors whereby an auditor approved by the SEC Office under this Notification shall be allowed to perform an audit work and affix
Establishment and Management of Collective Investment Schemes and Section 59 of the Trust for Transactions in Capital Market Act B. E. 2550 (2007) stipulate that the auditor who affixes signature in the auditor’s