country in term of the quality of the audit oversight system ? Yes No If you answered “Yes” please skip to the question number 4.5 4.4 Is the audit oversight authority you registered with in the country
oversight system are recognized by the European Commission as equivalence to that of the EU Member States , or iii. an independent audit regulator of a country that has been assessed under
oversight system are recognized by the European Commission as equivalence to that of the EU Member States , or iii. an independent audit regulator of a country that has been assessed under the
Commission Internal Control System to Prevent the Misuse of Client’s Assets Chapter 1 Management oversight system Management shall be responsible for providing; 1. Policies and practices on keeping client’s
oversight system Management shall be responsible for providing; 1. Policies and practices on keeping client’s assets in writing. 2. Regular assessment of the internal control system to prevent the misuse of
regulators in terms that the SEC is independent from audit profession and the audit oversight system in Thailand is in line with international standards. Therefore, this will help enhancing investors
regulator for Thai capital market, as evidenced by an endorsement from the European Commission (“EC”) given to the SEC in June 2013 to acknowledge the SEC’s audit oversight system as being equivalent to that
(independent public oversight system) สําหรับผูสอบบัญชีของบริษัทจดทะเบียน และมีแผนงานที่ชัดเจน ในเรื่องดังกลาวภายใน autumn 2009 อาจพิจารณายกเวนการขึ้นทะเบยีนผูสอบบัญชี หรือขยายเวลาการบังคับใช ขอกําหนดดังกล
able to express their opinion objectively as to whether the financial statements are faithfully represented. Through our oversight system, the Securities and Exchange Commission of Thailand (“SEC”) has
oversight system is on the path toward international recognition and the reliability of the financial reporting quality of listed companies shall therefore ensue. We have been welcomed as a member of the