extensive audit experience, holding a CPA license, not possessing prohibited characteristics and rohibited behaviors, b) inspecting audit works performed by the applicant
individual qualifications of the applicant i.e. having extensive audit experience, holding a CPA license, not possessing prohibited characteristics and rohibited behaviors
. Save and Close × Home > Laws/Regulations > Regulations > Financial Reporting and Audit Oversight > Supporting Accounting Profession to be in line with International
, Ministry of Finance International Federation of Accountants International Forum of Independent Audit Regulators (IFIAR) Financial Accounting Standards Board (FASB) International Accounting Standard Board
confidence and prevent recurrence of the problematic issue. In response to the said incidents, the International Organization of Securities Commissions (IOSCO) issued “Principle of Auditor Oversight," to its
the outstanding investment units is to promote the more extensive distribution of investment units. The investment units shall not be concentrated in the holding of any individuals or any groups of
the outstanding investment units is to promote the more extensive distribution of investment units. The investment units shall not be concentrated in the holding of any individuals or any groups of
of financial report to ensure that public disclosure of financial report is accurate, transparent, useful to the investors and prepared in compliance with international standards. In so doing, the
เกี่ยวข้อง กฎเกณฑ์ SHARE : Detail Content การกำกับรายงานทางการเงินและผู้สอบบัญชี Web Link ที่เกี่ยวข้อง สภาวิชาชีพบัญชี กรมพัฒนาธุรกิจการค้า กระทรวงพาณิชย์ กรมสรรพากร International Federation of
เป็นไปตาม International Financial Reporting Standards (IFRSs) ที่กำหนดโดย International Accounting Standards Board (IASB) และมาตรฐานการสอบบัญชีให้เป็นไปตาม International Standards on Auditing (ISAs) ที่