SAI Mandate for financial audit For the state owned enterprise, we have to audit under Thai Standard on auditing that translated from ISA. (Follow ORGANIC.

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Presentation transcript:

SAI Mandate for financial audit For the state owned enterprise, we have to audit under Thai Standard on auditing that translated from ISA. (Follow ORGANIC ACT). For government agency, we concentrate on receipt and pay follow the budget, comply with law and regulations.

GUIDELINE Manual for auditing local government. Draft for auditing State owned enterprise manual (waiting for announcement). Thai Standard on auditing.

Financial Reporting Framework Government agencies – government accounting standard issued by comptroller department, ministry of finance. State owned enterprises - Thai Financial reporting standard (announced by Thai Federation of Accounting Professions)