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Auditor’s Report
To the Members of The Stock Exchange of Thailand
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 2015, 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. 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 accountingpolicies usedand 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
Inmy opinion, the consolidatedand 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 2015, and its consolidated and
entity results of operations and its cash flows for the year then
ended in accordance with Thai Financial Reporting Standards.
(Unakorn Phruithithada)
Certified Public Accountant (Thailand) No. 3257
PricewaterhouseCoopers ABAS Ltd.
Bangkok
17 February 2016