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OPINION: Auditors Could Play a More Important Role in Helping Thai Businesses.
Byline: Richard G. Moore
Jan. 8--Improved lines of communication between directors and external auditors can result in a "win-win" situation for Thai businesses, and each will benefit from a regular exchange of views. But how can external auditors expand their statutory responsibilities to fulfil directors' expectations?
It is generally accepted that the auditor should attend the board or audit committee meeting at which the statutory accounts and directors' report are approved for signing. Normal practice would also give the auditor the right of access to the board and/or non-executive members, where appropriate.
But is this limited and somewhat formalised role of an auditor in the best ...
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