regulator who is a member of the International Forum of Independent Audit Regulators (IFIAR), or ii. an independent audit regulator of the EU Member States or third countries whose audit
, useful to the investors and prepared in compliance with international standards. In so doing, the SEC's operations comprise three perspectives, as follows: 1. Supporting accounting profession to be in line
who is a member of the International Forum of Independent Audit Regulators (IFIAR), or ii. an independent audit regulator of the EU Member States or third countries whose audit
Reporting and Audit Oversight > Supporting Accounting Profession to be in line with International Standards Regulations SHARE : Detail Content Financial reporting and audit oversight 1. Supporting
) The Department of Business Development, Ministry of Commerce The Revenue Department, Ministry of Finance International Federation of Accountants International Forum of Independent Audit Regulators
Qualifications (1) having audit quality control system which is in compliance with the International Standards on Quality Management 1 (ISQM 1); (2) having full-time CPAs and full-time assistant auditors as
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
resembles the international supervisory framework. The audit quality control regulatory shall be performed at both individual auditor level and firm level. In order to enhance quality and reliability of 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