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
inspection prior t o approval. (2) Normal: auditors who do not meet the Fast Track qualifications will be inspected by the SEC prior to approval. The inspection may include, but not limited to a
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
inspection prior t o approval. (2) Normal: auditors who do not meet the Fast Track qualifications will be inspected by the SEC prior to approval. The inspection may include, but not limited to a
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
56 of the Securities and Exchange Act and being audited or reviewed by an SEC-approved auditor. 3.1.1 Preparation and submission of financial statements for a public limited company applying
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