found in various jurisdictions raised serious concerns among capital market regulators on the quality of financial statements and more stringent quality control on audit work has been imposed to regain
, Ministry of Finance International Federation of Accountants International Forum of Independent Audit Regulators (IFIAR) Financial Accounting Standards Board (FASB) International Accounting Standard Board
Accountants International Forum of Independent Audit Regulators (IFIAR) Financial Accounting Standards Board (FASB) International Accounting Standards Board (IASB) ก.ล.ต. กับการยกระดับการกำกับดูแลคุณภาพการสอบ
บัญชีที่เป็นอิสระจากผู้ประกอบวิชาชีพแล้ว ก็ได้เกิดการรวมกลุ่มกัน เพื่อจัดตั้ง International Forum of Independent Audit Regulators (“IFIAR") ขึ้น ซึ่งมีสถานะเป็นองค์กรความร่วมมือระหว่างประเทศที่ประกอบด้วย
comply with the rules, standards or work ethics specified for the regulated person. The SEC or other regulators may impose the following orders: rectification of non-compliance operation, restriction of
the policy for distribution of return payment, the return payment must be straight forward and easy to understand; 3. T he investment policy shall not be specified with the features of a feeder fund
management company shall disclose to the unitholders the following information on the amalgamation/merger of the mutual fund to ensure that the unitholders are aware of and understand the status of the mutual
the policy for distribution of return payment, the return payment must be straight forward and easy to understand; 3. T he investment policy shall not be specified with the features of a feeder fund
management company shall disclose to the unitholders the following information on the amalgamation/merger of the mutual fund to ensure that the unitholders are aware of and understand the status of the mutual
experience relating to the audit of such foreign entity. being under supervision of following regulators; i. an independent audit regulator who is a member of the International Forum of Independent