access granting policy to the workpapers server and restrict the access to only those with necessity. • Identify complete related parties. Establish the policy and procedure on the consideration of
transparency and efficiency is therefore crucial for achieving such goal. Amongst the diverse frameworks of the SEC for developing the Thai capital market is the strengthening of the competitive edge of the
quality control systems are more likely to produce high quality audits. In light of this observation, it is crucial that when audit committees select an auditor, the quality of the audit works and the
No.KorKhor.5/2551 Re: Determination of Form and Procedure of Application and Form of License for Undertaking Securities Business Pursuant to the Ministerial Regulation Concerning Granting of Approval for
No.KorKhor.5/2551 Re: Determination of Form and Procedure of Application and Form of License for Undertaking Securities Business Pursuant to the Ministerial Regulation Concerning Granting of Approval for
Summary of Class Action under the Civil Procedure Code Tanaporn Farungsang Litigation Department The Securities and Exchange Commission, Thailand (SEC) Definition Class action is a type of civil
international organization concerning capital market supervision is crucial and necessary. The regulations under this Notification set a standard for operation of derivatives exchanges so that their services are
several areas; for example, audit manuals and audit programs involving methods of sampling and substantive analytical procedure for the audits of revenues were tailored to be more situation appropriate
guideline and description about the risk factors and the criteria to risk scoring. This will encourage the assessor to better document the conclusion of risk assessment procedure and will also standardize the
attempt to adapt to the ever-changing business environments and transactions that are becoming increasingly complex, it is crucial that accounting professionals, especially auditors, possess qualities that