not being the significant shareholder or the controlling person of a juristic person having a business relationship with the company in an amount staring from 20 million baht or more or from three
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
audit quality control system of the audit firm. As such, the auditing must be carried out under the good quality control system both at firm level and engagement level. In response to the aforesaid, the
. Save and Close × Home > Laws/Regulations > Regulations > Mutual Fund Regulations SHARE : Detail Content Mutual Fund A mutual fund is a significant investment
. Save and Close × Home > Laws/Regulations > Regulations > Mutual Fund Regulations SHARE : Detail Content Mutual Fund A mutual fund is a significant investment
found in various jurisdictions raised serious concerns among capital market regulators on the quality of financial statements and more stringent quality control on audit work has been imposed to regain
the company in order for the shareholders to have complete information in making a decision and have control over the executives in risk management, financial management and business strategy. The
Content Management of Mutual Fund 7. Procedures for incorrect pricing (1) Retrospectively price correction only for the days of the significant errors in the valuation (at least one satang and worth at
Content Management of Mutual Fund 7. Procedures for incorrect pricing (1) Retrospectively price correction only for the days of the significant errors in the valuation (at least one satang and worth at
to ensure the compliance with the ISAs, and c) inspecting the audit firm's quality control system to ensure compliance with the ISQM 1. 2.8.2 Checking whether applicant's