> Financial Reporting and Audit Oversight > Auditor Supervision > Quality Assurance & Review Regulations SHARE : Detail Content Financial reporting and audit oversight 2. Auditor
auditor supervision as the auditor's role of independent professional is fundamental to investor confidence in publicly disclosed corporate financial information. The Securities and Exchange Act of 1992
There is certainty that it will happen in the future and affect the performance, such as: Events, obligations or contracts already concluded and has effect on financial statements being due Income which
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
Regulatory Summary of Approved Auditor in Capital Market Related Rules and Regulations Related Forms Quality Assurance & Review Independent Audit Oversight Handbook for approval of foreign auditors
of Good Corporate Governance and Prevention of Frauds Regulatory Summary of Approved Auditor in Capital Market Related Rules and Regulations Related Forms Quality Assurance & Review Independent
) prescribed by the International Auditing and Assurance Standards Board (IAASB). Supporting Accounting Profession to be in line with International Standards Auditor Supervision Monitoring on Financial Report
with law controlling business undertaking of such legal entity; (2) not have financial condition that is likely to cause damage or any other circumstances that show its financial hardship; (3) within
บัญชีต่างประเทศที่ได้รับความเห็นชอบ 2.4 กฎเกณฑ์ แนวปฏิบัติ และหนังสือเวียนที่เกี่ยวข้อง 2.5 แบบฟอร์มที่เกี่ยวข้อง 2.6 Quality Assurance & Review 2.7 Independent Audit Oversight 2.8 Handbook for
show that its operational system will be prompt for operating securities business in the category of venture capital management; consideration on which will be taken into account its internal control