page. Save and Close × Home > Laws/Regulations > Regulations > Financial Reporting and Audit Oversight > Auditor Supervision > Quality Assurance & Review
will be capable of regular monitoring the quality of audit work performed by such auditor, which resembles the international supervisory framework. The audit quality control regulatory shall be performed
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
audit firm; (5) not possessing any prohibited characteristics as prescribed by the SEC. Audit Firm Qualifications (1) having audit quality control system which is in compliance with the International
to ensure the compliance with the ISAs, and c) inspecting the audit firm's quality control system to ensure compliance with the ISQM 1. 2.8.2 Checking whether applicant's
, b) inspecting audit works performed by the applicant to ensure the compliance with the ISAs, and c) inspecting the audit firm's quality control system to ensure compliance with the
experience in reviewing the reliability of financial statements. Rights of Shareholders and Institutional Investors “Shareholders” are considered company’s owners who control the company indirectly by
experience in reviewing the reliability of financial statements. Rights of Shareholders and Institutional Investors “Shareholders” are considered company’s owners who control the company indirectly by
2017 > CG Code > Principle 6 Strengthen Effective Risk Management and Internal Control CG Thailand Overview CG and sustainable business development SEC Roles Related organizations Related
| .doc file 5. Audit Firm Profile and Details .pdf file | .doc file Regulatory Summary of Approved Auditor in Capital Market Related Rules and Regulations Related Forms Quality Assurance & Review