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
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
been known to have gigantic impacts even on the global market. To ensure the financial statements of those entities conform to accounting standards, auditing can no longer relies only on individuals but
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
capital market. The Securities and Exchange Commission (“SEC") adopts various aspects of approaches to regulate debt securities. These approaches include: Approval – issuers are required to apply for 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
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