Thai Standards on Auditing

Thai Standards on Auditing

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Article
“Overview of professional services
and Thai Standards on Auditing”
TSAs (Revised)

Due Process of Thai Standards
on Auditing (Due process)

Comment Letter Articles / News

 

* The Conforming Amendments to Other ISAs not amend into those TSAs

Year Name of standards No. of standards
2020

Thai Standards on Auditing,
Review,
Other Assurance,
and Related Services

New standards

0

More details
Revised standards
- TAS 540

1

No Amendment

Conforming Amendment

2019

Thai Standards on Auditing,
Review,
Other Assurance,
and Related Services

New standards

0

More details

Revised standards

0

No principle amendment but changing some wording and formatting of Thai Standards

47

Conforming Amendment
- from TSA 250

1

2018

Thai Standards on Auditing,
Review, Other Assurance,
and Related Services

New standards

0

More details

Revised standards
- TSA 250
- TSAE 3402, 3420

3

No Amendment

44

Conforming Amendment
- from TSA 250

1

2017 Thai Standards on Auditing,
Review, Other Assurance,
and Related Services
New standards 0 More details

Revised standards
- TSA 200,210,220,230,240,300,315,320,330,450,500,
510,540,560,580,600,710

17
No Amendment 30
2016 Thai Standards on Auditing,
Review, Other Assurance,
and Related Services

New standards
- TSA701

1 More details

Revised standards
- TSA 260,570,700,705,706,720,800,805, 810
- TSAE 3000
- แม่บท

11
No Amendment 35
2015 Thai Standards on Auditing,
Review, Other Assurance,
and Related Services

New standards

0 More details

Revised standards
- TSRE 2400, TSRS 4410

2

No Amendment

44
2014 Thai Standards on Auditing,
Review, Other Assurance,
and Related Services

New standards
- TSAE 3420,
- คำอธิบาย 1000

2 More details

Revised standards
- TSA 315,610

2

No Amendment

42
2012
and 
2013
Thai Standards on Auditing,
Review, Other Assurance,
and Related Services

New standards

0 More details

Revised standards

0

No Amendment

44

 

        There are the projects in progress for International Standards on Auditing (ISAs) and other related international standards of International Auditing and Assurance Standards Board (IAASB) which provided in the website as link https://bit.ly/36iOEyL For the current projects of IAASB (according to their revised work plan 2020-2021) are as follows;

IAASB’s current projects IAASB’s Tentative completed Follow up  IAASB Draft of Thai Standards
Identifying and assessing the risks of material misstatement - ISA 315 (Revised) Completed (December 2019) https://www.iaasb.org/consultations-projects/isa-315-revised On due process of Thai Standards
Agreed-Upon Procedures Engagements - ISRS 4400 (Revised) Completed
(April 2020)
https://www.iaasb.org/consultations-projects/agreed-upon-procedures-isrs-4400 On due process of Thai Standards
Quality Management at Engagement Level - ISA 220 September 2020 https://www.iaasb.org/consultations-projects/quality-management-engagement-level-isa-220 On process of “Issued International standard”
Quality Management at firm level - ISQM 1 September 2020 https://www.iaasb.org/consultations-projects/quality-management-firm-level-isqm-1 On process of “Issued International standard”
Engagement Quality Reviews – ISQM 2 September 2020 https://www.iaasb.org/consultations-projects/engagement-quality-reviews-isqm-2 On process of “Issued International standard”
Group Audits - ISA 600 September 2021 https://www.iaasb.org/consultations-projects/group-audits-isa-600 On process of “Issued International standard”
The effective date of Thai Standards on Auditing and other related standards will be within 1 year after the effective date of the International Standards.
Post Date :
20 Oct 2017 9:55:36
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