scope of audit is limited by any act or omission to act of issuers' directors or executives. 2. The issuers shall not fail to file the financial statements or related reports to the SEC/ SET. 3. In case

Reporting and Audit Oversight >   Supporting Accounting Profession to be in line with International Standards Regulations SHARE : Detail Content ​​​ Financial reporting and audit oversight   1. Supporting

) ​ The Department of Business Development, Ministry of Commerce The Revenue Department, Ministry of Finance International Federation of Accountants International Forum of Independent Audit Regulators

confidence and prevent recurrence of the problematic issue. In response to the said incidents, the International Organization of Securities Commissions (IOSCO) issued “Principle of Auditor Oversight," to its

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

, useful to the investors and prepared in compliance with international standards. In so doing, the SEC's operations comprise three perspectives, as follows: 1. Supporting accounting profession to be in line

there shall be no expression of opinion that the auditor's scope of audit is limited by any act or omission to act of issuers' directors or executives. 2. The issuers shall not fail to file the financial

เกี่ยวข้อง กฎเกณฑ์ SHARE : Detail Content ​ ​​​​การกำกับรายงานทางการเงินและผู้สอบบัญชี Web Link ที่เกี่ยวข้อง  สภาวิชาชีพบัญชี กรมพัฒนาธุรกิจการค้า กระทรวงพาณิชย์ กรมสรรพากร International Federation of

เป็นไปตาม International Financial Reporting Standards (IFRSs) ที่กำหนดโดย International Accounting Standards Board (IASB) และมาตรฐานการสอบบัญชีให้เป็นไปตาม International Standards on Auditing (ISAs) ที่

International Relations SHARE : For More Information ContactUs ​Audit Oversight Department Tel. +66-2263-6097 / +66-2263-6096 Was this page helpful? Yes No Comment