attach to the audit firm equipped with audit quality control system. These efforts will support the Thai capital market and Thai accounting professions to gain more investor confidence, both domestic and
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
(Form 56-2) Certification of Financial Statements (form 56-3) Checklist for Form 56-1 Checklist for MD&A Internal Control Sufficiency Evaluation Form Summary of Auditors' Reports (form 61-4) Form 81-1
invested securities on a regular schedule. Such incidents are beyond the control of the mutual fund management company and the mutual fund supervisor is informed and acknowledged about the situation. (5) The
invested securities on a regular schedule. Such incidents are beyond the control of the mutual fund management company and the mutual fund supervisor is informed and acknowledged about the situation. (5) The
creates value for the company and its shareholders together with benefits for its customers, other stakeholders, society, and the environment, in support of sustainable growth of the company. Guidelines
effective risk management and internal control Principle 7: Ensure disclosure and financial integrity Principle 8: Ensure engagement and communication with shareholders 3.2 Implementation of the Corporate
effective risk management and internal control Principle 7: Ensure disclosure and financial integrity Principle 8: Ensure engagement and communication with shareholders 3.2 Implementation of the Corporate
board of directors to be members of “audit committee." Audit committee is responsible for reviewing financial statements, internal control system, and ensuring that the company has disclosed information
: * General functions include; for example; risk management, inspection and internal control, compliance, etc. **Central utility functions include the functions such as support services for investment units