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, 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
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
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
automatic approval not in compliance with the specified conditions, the SEC may proceed with one or more of the following actions: 1. Suspend a filing of a new application for normal or automatic approval
, approved person shall proceed with establishment of limited company or public limited company to undertake securities business in the category of inter - dealer brokerage. Newly established limited company
automatic approval not in compliance with the specified conditions, the SEC may proceed with one or more of the following actions: 1. Suspend a filing of a new application for normal or automatic approval