involving with complicated transactions, audit works need competent audit teams under quality assurance system. To lift up confidence in the Thai capital market, audit firms should place priorities on
, that audit quality will not be compromised as the SEC will require both groups of auditors to work for audit firms that perform and equip with quality assurance system in compliance with professional
. Apart from oversight of individual auditor quality, the SEC has established an effective supervisory model of independent oversight to monitor audit firms? quality assurance system since 2010. For more
. Apart from oversight of individual auditor quality, the SEC has established an effective supervisory model of independent oversight to monitor audit firms? quality assurance system since 2010. For more
of individual auditor quality, the SEC has established an effective supervisory model of independent oversight to monitor audit firms? quality assurance system since 2010. For more information, please
งานสอบบัญชี (quality assurance system) ที่ไดมาตรฐาน นอกจากนี้ ในป 2545 Technical Committee ของ International Organization of Securities Commissions (“IOSCO”) ไดออกแถลงการณเร่ือง “Principles for
system as well as promotion of product innovations and long-term investment. Potential benefits of the Master Plan are multifold. Achieving its goals means, first of all, a more robust foundation for
accounting standards while auditors must work for audit firms that have a quality assurance system in place. In addition, the SEC encouraged trade associations to expedite its preparation for self-regulation
). Before becoming Permanent Secretary, she was Director of Industrial Trade1 Division, Director of Planning and Information System Bureau, Director of Agricultural Trading Promotion Bureau, Deputy Director
of how adequate assurance of the effectiveness of the system of internal controls has been obtained. 7.7 Independent external audit The board should publish the report from the external auditor which