and Thai accounting professions to gain more investor confidence, both domestic and international, and better facilitate Thai companies in cross-country raising funds. Independent Audit Inspection
experience relating to the audit of such foreign entity. being under supervision of following regulators; i. an independent audit regulator who is a member of the International Forum of Independent
main board of a foreign stock exchange, and have experience relating to the audit of such foreign entity. being under supervision of following regulators; i. an independent audit regulator who is a
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ผู้สอบบัญชี > Independent Audit Oversight กฎเกณฑ์ SHARE : Detail Content การกำกับรายงานทางเงินและผู้สอบบัญชี 2. การกำกับดูแลผู้สอบบัญชี 2.7 Independent Audit Oversight หลักการและที่มา สืบเนื่องจาก
/ executives Principles The board of directors has good understanding of its roles, duties and responsibilities (through the training by IOD). The structure has check and balance system: Independent directors
reporting and audit oversight 2. Auditor Supervision The SEC has put its continuing effort on auditor supervision as the auditor's role of independent professional is fundamental to investor
million baht The number of independent directors at a minimum of one-third of the board of directors A minimum number of two Thai national directors (one of the two must be an independent director
Independent Audit Oversight Handbook for approval of foreign auditors SHARE : For More Information ContactUs Audit Oversight Department Tel. +66-2263-6097 / +66-2263-6096 Was this page helpful? Yes No Comment
, Ministry of Finance International Federation of Accountants International Forum of Independent Audit Regulators (IFIAR) Financial Accounting Standards Board (FASB) International Accounting Standard Board