financial information is the foundation of a strong capital market, accounting professions in Thailand, such as accountants and auditors, play a critical role in providing reliable financial reports to the
) having a quality control system sufficient and reliable to continuously supervise its auditors to comply with professional standards, provided that such quality control system shall be in accordance with
and Mission The SEC’s vision, mission and objectives aim at supervising and developing the capital market to be efficient, transparent, inclusive, reliable, and in accordance with international
assess the incremental risks associated with their staff providing personal services while other firms, which collected the necessary information, had no means to verify the reliability or the completeness
reliability of financial reporting by selecting suitable accounting policies and implementing effective internal control systems. In other words, they are the first line of defense in financial reporting. Next
identification), including the identity of the ultimate beneficial owner and the controlling person of the transactions; (2) verify the client’s identity using reliable sources of information (client verification
identity using reliable sources of information (client verification) (3) record information gathered as well as opinions made under the KYC/CDD process. In identifying the client’s true identity under (1
sufficient and reliable for supervising its auditors’ work performance to comply with the professional standards on a continuous basis. Such audit quality control system shall comply with the audit quality
from sources believed to be reliable; however, GMO does not guarantee the accuracy, adequacy or completeness of such information. The information contained herein may be based on (i) data that may no
exercising of their duties to the fullest capacity in order to create a well-balanced ecosystem and subsequently financial reports – an output of the ecosystem – that are fair, reliable and most useful for the