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I have audited the accompanying consolidated and
entity financial statements of The Stock Exchange
of Thailand and its subsidiaries and of The Stock
Exchange of Thailand which comprise the consolidated
and entity statements of financial position as at 31
December 2014, and the related consolidated and
entity statements of comprehensive revenues and
expenses, changes in fund balances and cash flows
for the year then ended, and a summary of significant
accounting policies and other notes.
Management’s Responsibility
for the Financial Statements
Management is responsible for the preparation and
fair presentation of these financial statements in
accordance with Thai Financial Reporting Standards,
and for such internal control as management determines
is necessary to enable the preparation of financial
statements that are free from material misstatement,
whether due to fraud or error.
Auditor’s Responsibility
My responsibility is to express an opinion on these
financial statements based on my audit. I conducted
my audit in accordance with Thai Standards on Auditing.
Those standards require that I 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.
Auditor’s Report
To the Members of The Stock Exchange of Thailand
Nattaporn Phan-Udom
Certified Public Accountant (Thailand) No. 3430
PricewaterhouseCoopers ABAS Ltd.
Bangkok
17 February 2015
In making those risk assessments, the auditor considers
internal control relevant to the entity’s preparation and
fair presentation of the financial statements in order
to design audit procedures that are appropriate in the
circumstances, but not for the purpose of expressing
an opinion on the effectiveness of the entity’s
internal control. 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.
I believe that the audit evidence I have obtained
is sufficient and appropriate to provide a basis for
my audit opinion.
Opinion
In my opinion, the consolidated and entity
financial statements referred to above present fairly,
in all material respects, the consolidated and entity
financial position of The Stock Exchange of Thailand
and its subsidiaries and of The Stock Exchange of
Thailand as at 31 December 2014, and its consolidated
and entity results of operations and its cash flows for
the year then ended in accordance with Thai Financial
Reporting Standards.