The statutory audit is to conduct an audit and express an opinion on the Company’s annual financial statements. We have a responsibility to report whether in our opinion the financial statements present fairly, in all material respects and in conformity with Accounting Principles Generally Accepted in Thailand (Thai GAAPs).
In forming our opinion on the financial statements, our audits will be performed in accordance with Thailand’s generally accepted auditing standards. Accordingly, those standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement.
An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor’s judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error.
An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by management, as well as evaluating the overall presentation of the financial statements.
Shine Global provides the following audit services
- Statutory Audit Services based on Thai Financial Reporting Standards (TFRS)
- Financial Package Audit Services based on International Financial Reporting Standards (IFRS)
- Agreed-Upon Procedures (AUP)
- Review on the Financial Statements
- Half-year Audit
- Inventory Examination
- Fixed Asset Examination
- Stock Destruction