Thai Standards on Auditing (Year 2019)

Thai Standards on Auditing (Year 2019)

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TSAs (Revised)

Year 2019
Year 2018
Year 2017
Year 2016
Year 2015
Year 2014
Year 2012

  

          Accounting Profession Committee on Auditing (The Committee) under Federation of Accounting Professions received opinions regarding to unclear translation of some words in Thai standards on Auditing. Consequently, the Federation of Accounting Professions revised the wording in Thai Standards on Auditing, Standards on Review Engagements, Standards on Assurance Engagements, Standards on Related Services, Framework for Assurance Engagements and Auditing Practice Note, to be clear and understand more which the International Standards have not changed any wording and principles. For example. Interpretation of the word oversee (V.) / oversight (N.). Including, also correcting spelling and formatting Thai standards.

Thai Standards on Auditing (Year 2019)

Thai Standards on Auditing (TSAs) - 37 Standards
Ref. Title Effective date
TSA 200 Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Thai Standards on Auditing 1 January 2012 Download
TSA 210 Agreeing the Terms of Audit Engagements 1 January 2012

Download

*Should consider with conforming Amendment*

TSA 220 Quality Control for an Audit of Financial Statements 1 January 2012

Download

*Should consider with conforming Amendment*

TSA 230 Audit Documentation 1 January 2012 Download
TSA 240 The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements 1 January 2012

Download

*Should consider with conforming Amendment*

TSA 250 (Revised)

Consideration of Laws and Regulations in an Audit of Financial Statements 15 December 2018 Download
TSA 260 (Revised) Communication with those Charged with Governance 31 December 2016

Download

*Should consider with conforming Amendment*

TSA 265 Communicating Deficiencies in Internal Control to those Charged with Governance and Management 1 January 2012 Download
TSA 300 Planning an Audit of Financial Statements 1 January 2012 Download
TSA 315 (Revised) Identifying and Assessing the Risks of Material Misstatement Through Understanding the Entity and Its Environment 1 January 2014 Download
TSA 320 Materiality in Planning and Performing an Audit 1 January 2012 Download
TSA 330 The Auditor’s Responses to Assessed Risks 1 January 2012 Download
TSA 402 Audit Considerations Relating to an Entity Using a Service Organization 1 January 2012 Download
TSA 450 Evaluation of Misstatements Identified During the Audit 1 January 2012

Download

*Should consider with conforming Amendment*

TSA 500 Audit Evidence 1 January 2012

Download

*Should consider with conforming Amendment*

TSA 501 Audit Evidence – Specific Considerations for Selected Items 1 January 2012 Download
TSA 505 External Confirmations 1 January 2012 Download
TSA 510 Initial Audit Engagements – Opening Balances 1 January 2012 Download
TSA 520 Analytical Procedures 1 January 2012 Download
TSA 530 Audit Sampling 1 January 2012 Download
TSA 540 Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures 1 January 2012 Download
TSA 550 Related Parties 1 January 2012 Download
TSA 560 Subsequent Events 1 January 2012 Download
TSA 570 (Revised) Going Concern 31 December 2016 Download
TSA 580 Written Representations 1 January 2012 Download
TSA 600 Special Considerations – Audits of Group Financial Statements (Including the Work of Component Auditors) 1 January 2012 Download
TSA 610 (Revised) Using the Work of Internal Auditors 1 January 2014 Download
TSA 620 Using the Work of an Auditor’s Expert 1 January 2012 Download
TSA 700 (Revised) Forming an opinion and Reporting on Financial Statements 31 December 2016 Download
TSA 701 Communicating to the Opinion in the Independent Auditor’s Report 31 December 2016 Download
TSA 705 (Revised) Modifications to the Opinion in the Independent Auditor’s Report 31 December 2016 Download
TSA 706 (Revised) Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor’s Report 31 December 2016 Download
TSA 710 Comparative Information – Corresponding Figures and Comparative Financial Statements 1 January 2012 Download
TSA 720 (Revised) The Auditor’s Responsibilities Relating to Other Information in Documents Containing Audited Financial Statements 31 December 2016 Download
TSA 800 (Revised) Special Considerations – Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks 31 December 2016 Download
TSA 805 (Revised) Special Considerations – Audit of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement 31 December 2016 Download
TSA 810 (Revised) Engagements to Report on Summary Financial Statements 31 December 2016 Download
Thai Standards on Review Engagements (TSREs) – 2 Standards
TSRE 2400
(Revised)
Engagements to Review Financial Statements 1 January 2016

Download

*Should consider with conforming Amendment*

TSRE 2410 Review of Interim Financial Information Performed by the Independent Auditor of the Entity 1 January 2012 Download
Thai Standards on Assurance Engagements (TSAEs) – 4 Standards
TSAE 3000 (Revised) Assurance Engagements Other than Audits or Reviews of Historical Financial Information 1 July 2016

Download

*Should consider with conforming Amendment*

TSAE 3400 The Examination of Prospective Financial Information 1 January 2012 Download
TSAE 3402 Assurance Reports on Controls at a Service Organization 1 January 2012

Download

*Should consider with conforming Amendment*

TSAE 3420 Assurance Engagements to Report on the Compilation of Pro Forma Financial Information Included in a Prospectus 30 June 2014 Download
Thai Standards on Related Services (TSRSs) – 2 Standards
TSRS 4400 Engagements to Perform Agreed-Upon Procedures Regarding Financial Information 1 January 2012 Download
TSRS 4410 (Revised) Engagements to Compile Financial Statements 1 January 2016

Download

*Should consider with conforming Amendment*

Framework For Assurance Engagements – 1 Standard
Framework (Revised) Framework For Assurance Engagements 1 July 2016 Download
Thai Auditing Practice Note (TAPN) – 1 Standard
TAPN 1000 Special Considerations in Auditing Financial Statements 2014 Download


 

Conforming Amendments to Other ISAs

 

Conforming Amendment – 1 Standard
Conforming Amendment from TSA 250 (Revised)

- TSQC 1
- TSA 210,220,240,260,450,500
- TSRE 2400
- TSAE 3000, 3402
- TSRS 4410

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