) prescribed by the International Auditing and Assurance Standards Board (IAASB). Supporting Accounting Profession to be in line with International Standards Auditor Supervision Monitoring on Financial Report
Regulatory Summary of Approved Auditor in Capital Market Related Rules and Regulations Related Forms Quality Assurance & Review Independent Audit Oversight Handbook for approval of foreign auditors
Market Related Rules and Regulations Related Forms Quality Assurance & Review Independent Audit Oversight Handbook for approval of foreign auditors International Relations Monitoring on Financial Report of
Approved Auditor in Capital Market Related Rules and Regulations Related Forms Quality Assurance & Review Independent Audit Oversight Handbook for approval of foreign auditors International Relations SHARE
of Good Corporate Governance and Prevention of Frauds Regulatory Summary of Approved Auditor in Capital Market Related Rules and Regulations Related Forms Quality Assurance & Review Independent
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
กำหนดโดย International Auditing and Assurance Standards Board (IAASB) ก.ล.ต. กับการยกระดับการกำกับดูแลคุณภาพการสอบบัญชี การพัฒนามาตรฐานวิชาชีพบัญชีให้เป็นไปตามมาตรฐานสากล การกำกับดูแลผู้สอบบัญชี การ
ให้เกิดความเชื่อมั่นและป้องกันการเกิดข้อผิดพลาดในอนาคต รวมทั้ง International Organization of Securities Commissions (“IOSCO") ได้ออกแถลงการณ์เรื่อง “Principles for Auditor Oversight" เพื่อให้ประเทศ
accurate disclosure of information relating to the debt securities which are in line with international standards to allow investors to have sufficient information to support their investment decision making
Qualifications (1) having audit quality control system which is in compliance with the International Standards on Quality Management 1 (ISQM 1); (2) having full-time CPAs and full-time assistant auditors as