Blog - THAICPA.NET

Top 100 Recurring Key Audit Matters in Global Listed Companies: 2025 Review and What Auditors Should Focus On

14 August 2026 — AICPA Highlights Judgment Risks in AI-Assisted Accounting Research: AI Can Find the Standards, But How Far Can We Trust the Answer?

IAASB Proposes Major Revisions to ISA 330, ISA 500 and ISA 520 On 5 August 2026: What Is Really Changing?

What Should a Company Do If an Employee or CFO Deletes All Accounting Records?

What Documents Are Required to Capitalise a Director Loan?

What Is a Letter of Comfort, What Should It Contain, Who Should Sign It, and How Do Auditors Use It?

How Does TSA for LCE Differ from the Full Suite of Thai Standards on Auditing?

What Types of Project Uncertainty Are Suitable for Monte Carlo Simulation?

What Date Should Be Used in the Auditor’s Report and the Management Representation Letter?

Can a Company Keep Scanned Receipts Instead of Paper Originals?

How Should Investors View Adjusted EBITDA Communicated by Management?

What Is a SOC Report and How Should Auditors Read It When a Company Uses Outsourced IT?

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