accounting standards according to IAS and IFRS prescribed by the International Accounting Standards Board (IASB) and the Thai auditing standards in conformity with the International Standards on Auditing (ISA

(Luypaert and Van Caneghem 2014). Theoretically, an audit can be viewed as an economic goods or a professional service process (Knechel et al. 2020). Introduction Economic goods viewpoint Professional

management companies.Now, SEC has drafted regulations covering various topics, such as that investment management companies must present multiple investment policies, which must also be in conformity to the

management companies. Now, SEC has drafted regulations covering various topics, such as that investment management companies must present multiple investment policies, which must also be in conformity to

., Ltd. (ThaiWM / website: thaiwm.com).In addition, SEC is reviewing information of two other digital asset business operators that have applied for operating licenses, in conformity with the

popularity among private sector as tools to raise fund from investors directly whereas the issuers must comply with certain qualification, such as having financial statements prepared in conformity to

conformity with the transitional provisions, to ensure their digital asset business operations before 14 May 2018 and this information will be disclosed on SEC website: www.sec.or.th/digitalasset . SEC Board

and international investors.”AIMC President Mr. Wasin Wanichworanant said “the AIMC is determined to seek for opportunities and channels in developing industries, in conformity with the ever-changing

financial statements of companies issuing securities through the capital market be in conformity with the accounting standards and the TFRSs as prescribed by the Thailand Federation of Accounting Professions

-date at all times. Clause 6. To assure the conformity with the capital market policy at each particular time, or to enable investors to clearly understand the selection of appropriate tools for