Are you looking for auditing services in Thailand? Cool! But are you aware of the auditing standards in Thailand that your auditor must cater to? If not, let’s take a look at them;
- TSA 200: Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with International Standards on Auditing
- TSA 210: Agreeing the Terms of Audit Engagements
- TSA 220: Quality Control for an Audit of Financial Statements
- TSA 230: Audit Documentation
- TSA 240: The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements
- TSA 250: Consideration of Laws and Regulations in an Audit of Financial Statements
- TSA 260: Communication with Those Charged with Governance
- TSA 265: Communicating Deficiencies in Internal Control to Those Charged with Governance and Management
- TSA 300: Planning an Audit of Financial Statements
- TSA 315: Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Environment
- TSA 320: Materiality in Planning and Performing an Audit
- TSA 330: The Auditor’s Responses to Assessed Risks
- TSA 402: Audit Considerations Relating to an Entity Using a Service Organization
- TSA 450: Evaluation of Misstatements Identified during the Audit
- TSA 500: Audit Evidence
- TSA 501: Audit Evidence-Specific Considerations for Selected Items
- TSA 505: External Confirmations
- TSA 510: Initial Audit Engagements-Opening Balances
- TSA 520: Analytical Procedures
- TSA 530: Audit Sampling
- TSA 540: Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures
- TSA 550: Related Parties
- TSA 560: Subsequent Events
- TSA 570: Going Concern
- TSA 580: Written Representations
- TSA 600: Special Considerations-Audits of Group Financial Statements that include the component auditors’ work
- TSA 610: Using the Work of Internal Auditors
- TSA 620: Using the Work of an Auditor’s Expert
- TSA 700: Forming an Opinion and Reporting on Financial Statements
- TSA 705: Modifications to the Opinion in the Independent Auditor’s Report
- TSA 706: Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor’s Report
TSA 710: Comparative Information-Corresponding Figures and Comparative Financial Statements
TSA 720: The Auditor’s Responsibilities Relating to Other Information in Documents Containing Audited Financial Statements
TSA 800: Special Considerations-Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks
TSA 805: Special Considerations-Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement
TSA 810: Engagements to Report on Summary Financial Statements
