Thai Standards on Auditing

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* 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	46
		Conforming Amendment - from TSA 540	1
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	Completed (December 2020)	https://www.iaasb.org/consultations-projects/quality-management-engagement-level-isa-220	On due process of Thai Standards
Quality Management at firm level - ISQM 1	Completed (December 2020)	https://www.iaasb.org/consultations-projects/quality-management-firm-level-isqm-1	On due process of Thai Standards
Engagement Quality Reviews – ISQM 2	Completed (December 2020)	https://www.iaasb.org/consultations-projects/engagement-quality-reviews-isqm-2	On due process of Thai Standards
Group Audits - ISA 600	December 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.

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