NAS Co.,Ltd

NAS Co.,Ltd NAS Audit & Tax

๐ŸŒธ แžŸแžฝแžŸแŸ’แžแžธแž†แŸ’แž“แžถแŸ†แžแŸ’แž˜แžธ แž”แŸ’แžšแž–แŸƒแžŽแžธแž‡แžถแžแžทแžแŸ’แž˜แŸ‚แžš แž†แŸ’แž“แžถแŸ†แž˜แž˜แžธ แžขแžŠแŸ’แž‹แžŸแŸแž€ แž–แžปแž‘แŸ’แž’แžŸแž€แžšแžถแž‡ แŸขแŸฅแŸงแŸ  แž‚แŸ’แžšแžทแžŸแŸ’แžแžŸแž€แžšแžถแž‡ แŸขแŸ แŸขแŸฆ ๐ŸŒธ๐Ÿ‡ฐ๐Ÿ‡ญแžŸแžผแž˜แž‚แŸ„แžšแž–แž‡แžผแž“แž–แžš แžขแžแžทแžแžทแž‡แž“ แž“แžทแž„ แž”แŸ’แžšแž‡แžถแž–...
13/04/2026

๐ŸŒธ แžŸแžฝแžŸแŸ’แžแžธแž†แŸ’แž“แžถแŸ†แžแŸ’แž˜แžธ แž”แŸ’แžšแž–แŸƒแžŽแžธแž‡แžถแžแžทแžแŸ’แž˜แŸ‚แžš แž†แŸ’แž“แžถแŸ†แž˜แž˜แžธ แžขแžŠแŸ’แž‹แžŸแŸแž€ แž–แžปแž‘แŸ’แž’แžŸแž€แžšแžถแž‡ แŸขแŸฅแŸงแŸ  แž‚แŸ’แžšแžทแžŸแŸ’แžแžŸแž€แžšแžถแž‡ แŸขแŸ แŸขแŸฆ ๐ŸŒธ๐Ÿ‡ฐ๐Ÿ‡ญ

แžŸแžผแž˜แž‚แŸ„แžšแž–แž‡แžผแž“แž–แžš แžขแžแžทแžแžทแž‡แž“ แž“แžทแž„ แž”แŸ’แžšแž‡แžถแž–แž›แžšแžŠแŸ’แž’แžแŸ’แž˜แŸ‚แžš แž‘แžถแŸ†แž„แžขแžŸแŸ‹
แž€แŸ’แž“แžปแž„แžฑแž€แžถแžŸแž…แžผแž›แž†แŸ’แž“แžถแŸ†แžแŸ’แž˜แžธแž“แŸแŸ‡ แž˜แžถแž“แžŸแžปแžแž—แžถแž–แž›แŸ’แžข แžŸแžปแž—แž˜แž„แŸ’แž‚แž› แž“แžทแž„แž‡แŸ„แž‚แž‡แŸแž™แž€แŸ’แž“แžปแž„แž€แžถแžšแž„แžถแžšแŸ”

แžŸแžผแž˜แžฒแŸ’แž™แž†แŸ’แž“แžถแŸ†แžแŸ’แž˜แžธ แž“แžถแŸ†แž˜แž€แž“แžผแžœแž—แžถแž–แžšแžธแž€แž…แž˜แŸ’แžšแžพแž“ แž“แžทแž„แžŸแŸ†แžŽแžถแž„แž›แŸ’แžขแž‚แŸ’แžšแž”แŸ‹แž”แŸ’แžšแž€แžถแžšแŸ”

NAS Co.,Ltd

17/03/2026

โ—๏ธแžŸแŸ†แžแžถแž“แŸ‹โ—๏ธ

แžŸแŸแž…แž€แŸ’แžแžธแž‡แžผแž“แžŠแŸ†แžŽแžนแž„ แžŸแŸ’แžแžธแž–แžธ แž€แžถแžšแžšแŸ†แž›แžนแž€แž€แžถแžแž–แŸ’แžœแž€แžทแž…แŸ’แž…แž€แžถแžšแžŠแžถแž€แŸ‹แž›แžทแžแžทแžแž”แŸ’แžšแž€แžถแžŸแž–แž“แŸ’แž’แž›แžพแž”แŸ’แžšแžถแž€แŸ‹แž…แŸ†แžŽแžผแž›แž”แŸ’แžšแž…แžถแŸ†แž†แŸ’แž“แžถแŸ† แžŸแž˜แŸ’แžšแžถแž”แŸ‹แž†แŸ’แž“แžถแŸ†แž‡แžถแž”แŸ‹แž–แž“แŸ’แž’ แŸขแŸ แŸขแŸฅ

แž”แŸ’แžšแž—แž–:GDT

#แž”แŸ’แžšแž€แžถแžŸแž–แž“แŸ’แž’แž”แŸ’แžšแž…แžถแŸ†แž†แŸ’แž“แžถแŸ†

แžŸแŸแž…แž€แŸ’แžแžธแžŽแŸ‚แž“แžถแŸ† แžŸแŸ’แžแžธแž–แžธแž€แžถแžšแž‡แžผแž“แžŠแŸ†แžŽแžนแž„แžขแŸ†แž–แžธ แž€แžถแžšแž”แž‰แŸ’แžˆแž”แŸ‹แžขแžถแž‡แžธแžœแž€แž˜แŸ’แž˜ แžฌแžŸแž€แž˜แŸ’แž˜แž—แžถแž–แž”แŸ’แžšแžแžทแž”แžแŸ’แžแžทแž€แžถแžšแžšแž”แžŸแŸ‹แžŸแž แž‚แŸ’แžšแžถแžŸ แž“แžทแž„แžขแž„แŸ’แž‚แž—แžถแž–แž˜แžทแž“แžŸแŸ’แžœแŸ‚แž„แžšแž€แž”แŸ’แžšแžถแž€แŸ‹แž…แŸ†แžŽแŸแž‰แž”...
12/03/2026

แžŸแŸแž…แž€แŸ’แžแžธแžŽแŸ‚แž“แžถแŸ† แžŸแŸ’แžแžธแž–แžธ
แž€แžถแžšแž‡แžผแž“แžŠแŸ†แžŽแžนแž„แžขแŸ†แž–แžธ แž€แžถแžšแž”แž‰แŸ’แžˆแž”แŸ‹แžขแžถแž‡แžธแžœแž€แž˜แŸ’แž˜ แžฌแžŸแž€แž˜แŸ’แž˜แž—แžถแž–แž”แŸ’แžšแžแžทแž”แžแŸ’แžแžทแž€แžถแžš
แžšแž”แžŸแŸ‹แžŸแž แž‚แŸ’แžšแžถแžŸ แž“แžทแž„แžขแž„แŸ’แž‚แž—แžถแž–แž˜แžทแž“แžŸแŸ’แžœแŸ‚แž„แžšแž€แž”แŸ’แžšแžถแž€แŸ‹แž…แŸ†แžŽแŸแž‰

แž”แŸ’แžšแž—แž–: แž“แžทแž™แŸแžแž€แžšแž‚แžŽแž“แŸแž™แŸ’แž™แž“แžทแž„แžŸแžœแž“แž€แž˜แŸ’แž˜

แžŸแŸแž…แž€แŸ’แžแžธแž‡แžผแž“แžŠแŸ†แžŽแžนแž„ แžŸแŸ’แžแžธแž–แžธแž”แž…แŸ’แž…แžปแž”แŸ’แž”แž“แŸ’แž“แž—แžถแž–แž“แŸƒแž”แž‰แŸ’แž‡แžธแž€แŸ’แžšแžปแž˜แž แŸŠแžปแž“แžŠแŸ‚แž›แž‘แž‘แžฝแž›แž”แžถแž“แž“แžธแžแžทแžŸแž˜แŸ’แž”แž‘แžถแž•แŸ’แžแž›แŸ‹แžŸแŸแžœแžถแžœแžทแž‡แŸ’แž‡แžถแž‡แžธแžœแŸˆแž‚แžŽแž“แŸแž™แŸ’แž™ แž“แžทแž„ แžŸแžœแž“แž€แž˜แŸ’แž˜แŸ” โ€”โ€”โ€”โ€”โ€”โ€”โ€”โ€”...
04/03/2026

แžŸแŸแž…แž€แŸ’แžแžธแž‡แžผแž“แžŠแŸ†แžŽแžนแž„ แžŸแŸ’แžแžธแž–แžธ
แž”แž…แŸ’แž…แžปแž”แŸ’แž”แž“แŸ’แž“แž—แžถแž–แž“แŸƒแž”แž‰แŸ’แž‡แžธแž€แŸ’แžšแžปแž˜แž แŸŠแžปแž“แžŠแŸ‚แž›แž‘แž‘แžฝแž›แž”แžถแž“แž“แžธแžแžทแžŸแž˜แŸ’แž”แž‘แžถแž•แŸ’แžแž›แŸ‹แžŸแŸแžœแžถแžœแžทแž‡แŸ’แž‡แžถแž‡แžธแžœแŸˆแž‚แžŽแž“แŸแž™แŸ’แž™ แž“แžทแž„ แžŸแžœแž“แž€แž˜แŸ’แž˜แŸ”
โ€”โ€”โ€”โ€”โ€”โ€”โ€”โ€”โ€”โ€”โ€”โ€”โ€”โ€”โ€”โ€”โ€”โ€”โ€”โ€”โ€”โ€”โ€”โ€”โ€”โ€”โ€”
แž”แŸ’แžšแž—แž–: แž“แžทแž™แŸแžแž€แžšแž‚แžŽแž“แŸแž™แŸ’แž™แž“แžทแž„แžŸแžœแž“แž€แž˜แŸ’แž˜

แžšแžถแž‡แžšแžŠแŸ’แž‹แžถแž—แžทแž”แžถแž›แž€แž˜แŸ’แž–แžปแž‡แžถ แž”แŸ’แžšแž€แžถแžŸแž›แžพแž€แž›แŸ‚แž„แž–แž“แŸ’แž’แž›แžพแž”แŸ’แžšแžถแž€แŸ‹แž…แŸ†แžŽแžผแž›แž†แŸ’แž“แžถแŸ† แŸขแŸ แŸขแŸฆ แž“แžทแž„แž–แž“แŸ’แž’แžขแžถแž€แžšแž”แŸ’แžšแž…แžถแŸ†แžแŸ‚แž‚แŸ’แžšแž”แŸ‹แž”แŸ’แžšแž—แŸแž‘ แžœแŸ€แžšแž›แŸ‚แž„แžแŸ‚แž–แž“แŸ’แž’แžขแžถแž€แžšแž›แžพแžแž˜แŸ’แž›แŸƒแž”แž“แŸ’แžแŸ‚...
18/02/2026

แžšแžถแž‡แžšแžŠแŸ’แž‹แžถแž—แžทแž”แžถแž›แž€แž˜แŸ’แž–แžปแž‡แžถ แž”แŸ’แžšแž€แžถแžŸแž›แžพแž€แž›แŸ‚แž„แž–แž“แŸ’แž’แž›แžพแž”แŸ’แžšแžถแž€แŸ‹แž…แŸ†แžŽแžผแž›แž†แŸ’แž“แžถแŸ† แŸขแŸ แŸขแŸฆ แž“แžทแž„แž–แž“แŸ’แž’แžขแžถแž€แžšแž”แŸ’แžšแž…แžถแŸ†แžแŸ‚แž‚แŸ’แžšแž”แŸ‹แž”แŸ’แžšแž—แŸแž‘ แžœแŸ€แžšแž›แŸ‚แž„แžแŸ‚แž–แž“แŸ’แž’แžขแžถแž€แžšแž›แžพแžแž˜แŸ’แž›แŸƒแž”แž“แŸ’แžแŸ‚แž˜ แž“แžทแž„แžขแžถแž€แžšแž›แžพแž€แžถแžšแžŸแŸ’แž“แžถแž€แŸ‹แž“แŸ… แž‚แžทแžแž…แžถแž”แŸ‹แž–แžธแžแŸ‚แž˜แž€แžšแžถ แžšแž แžผแžแžŠแž›แŸ‹แžŠแŸ†แžŽแžถแž…แŸ‹แžแŸ‚แž’แŸ’แž“แžผ แž†แŸ’แž“แžถแŸ†แŸขแŸ แŸขแŸฆ แžŸแž˜แŸ’แžšแžถแž”แŸ‹แžŸแžŽแŸ’แž‹แžถแž‚แžถแžšแž•แŸ’แž‘แŸ‡แžŸแŸ†แžŽแžถแž€แŸ‹ แž—แŸ„แž‡แž“แžธแž™แžŠแŸ’แž‹แžถแž“ แž“แžทแž„แž€แŸ’แžšแžปแž˜แž แŸŠแžปแž“แž—แŸ’แž“แžถแž€แŸ‹แž„แžถแžšแž‘แŸแžŸแž…แžšแžŽแŸ แžŠแŸ‚แž›แžŸแŸ’แžแžทแžแž“แŸ…แž€แŸ’แž“แžปแž„แžแŸแžแŸ’แžแžŸแŸ€แž˜แžšแžถแž”แŸ” แžŠแžพแž˜แŸ’แž”แžธแž‡แž˜แŸ’แžšแžถแž”แž›แž˜แŸ’แžขแžทแž แžŸแžผแž˜แžขแžถแž“แž›แžทแžแžทแžแž”แŸ’แžšแž€แžถแžŸแžแžถแž„แž€แŸ’แžšแŸ„แž˜แž“แŸแŸ‡แŸ”

แž”แŸ’แžšแž—แž–: Cambonomist

แžŸแŸแž…แž€แŸ’แžแžธแž‡แžผแž“แžŠแŸ†แžŽแžนแž„ แžŸแŸ’แžแžธแž–แžธแž€แžถแžแž–แŸ’แžœแž€แžทแž…แŸ’แž…แž“แŸƒแž€แžถแžšแžŠแžถแž€แŸ‹แž”แž‰แŸ’แž‡แžผแž“แžšแž”แžถแž™แž€แžถแžšแžŽแŸแž แžทแžšแž‰แŸ’แž‰แžœแžแŸ’แžแžปแž”แŸ’แžšแž…แžถแŸ†แž†แŸ’แž“แžถแŸ†แŸขแŸ แŸขแŸฅแž˜แž€แž“แžทแž™แŸแžแž€แžšแž‚แžŽแž“แŸแž™แŸ’แž™แž“แžทแž„แžŸแžœแž“แž€แž˜แŸ’แž˜แž”แŸ’แžšแž—แž– :แž“แžทแž™แŸ...
14/02/2026

แžŸแŸแž…แž€แŸ’แžแžธแž‡แžผแž“แžŠแŸ†แžŽแžนแž„ แžŸแŸ’แžแžธแž–แžธ
แž€แžถแžแž–แŸ’แžœแž€แžทแž…แŸ’แž…แž“แŸƒแž€แžถแžšแžŠแžถแž€แŸ‹แž”แž‰แŸ’แž‡แžผแž“แžšแž”แžถแž™แž€แžถแžšแžŽแŸแž แžทแžšแž‰แŸ’แž‰แžœแžแŸ’แžแžปแž”แŸ’แžšแž…แžถแŸ†แž†แŸ’แž“แžถแŸ†แŸขแŸ แŸขแŸฅ
แž˜แž€แž“แžทแž™แŸแžแž€แžšแž‚แžŽแž“แŸแž™แŸ’แž™แž“แžทแž„แžŸแžœแž“แž€แž˜แŸ’แž˜

แž”แŸ’แžšแž—แž– :แž“แžทแž™แŸแžแž€แžšแž‚แžŽแž“แŸแž™แŸ’แž™แž“แžทแž„แžŸแžœแž“แž€แž˜แŸ’แž˜

โ—๏ธแž”แŸ’แžšแž€แžถแžŸ แžŸแŸ’แžแžธแž–แžธ แž€แžถแžšแž–แŸ’แž™แžฝแžšแž‘แžปแž€แž€แžถแžšแž”แž„แŸ‹แž”แŸ’แžšแžถแž€แŸ‹แžšแŸ†แžŠแŸ„แŸ‡แž–แž“แŸ’แž’แž›แžพแž”แŸ’แžšแžถแž€แŸ‹แž…แŸ†แžŽแžผแž›แžšแž”แžŸแŸ‹แžŸแž แž‚แŸ’แžšแžถแžŸแžงแžŸแŸ’แžŸแžถแž แž€แž˜แŸ’แž˜แž•แŸ’แž“แŸ‚แž€แžœแžถแž™แž“แž—แžŽแŸ’แžŒแž€แžถแžแŸ‹แžŠแŸแžš------------------...
13/01/2026

โ—๏ธแž”แŸ’แžšแž€แžถแžŸ แžŸแŸ’แžแžธแž–แžธ แž€แžถแžšแž–แŸ’แž™แžฝแžšแž‘แžปแž€แž€แžถแžšแž”แž„แŸ‹แž”แŸ’แžšแžถแž€แŸ‹แžšแŸ†แžŠแŸ„แŸ‡แž–แž“แŸ’แž’แž›แžพแž”แŸ’แžšแžถแž€แŸ‹แž…แŸ†แžŽแžผแž›แžšแž”แžŸแŸ‹แžŸแž แž‚แŸ’แžšแžถแžŸแžงแžŸแŸ’แžŸแžถแž แž€แž˜แŸ’แž˜แž•แŸ’แž“แŸ‚แž€แžœแžถแž™แž“แž—แžŽแŸ’แžŒแž€แžถแžแŸ‹แžŠแŸแžš
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แž”แŸ’แžšแž—แž– : GDT

09/01/2026

The language of Business, a simple explanation of how accounting works in the entity.

NAS Co.,Ltd
For business enquiry:
Email: [email protected]
Tel/Telegram-017 604 168

Audit Firm

IAASB Update: Using the Work of External Experts (Effective 15 Dec 2026)The International Auditing and Assurance Standar...
06/01/2026

IAASB Update: Using the Work of External Experts (Effective 15 Dec 2026)

The International Auditing and Assurance Standards Board (IAASB) has issued final narrow-scope amendments to its standards to strengthen how auditors and practitioners use the work of external experts.

Whatโ€™s new?
When using an external expert (e.g. valuers, engineers, actuaries, consultants), auditors must now explicitly consider ethical requirements, not just technical competence.

๐Ÿ“Œ Key highlights:
โ€ข Auditors must evaluate an expertโ€™s competence, capability, and objectivity
โ€ข Ethical requirements (IESBA Code) are now explicitly embedded in auditing and assurance standards
โ€ข If threats to an expertโ€™s objectivity cannot be eliminated or reduced to an acceptable level, the expertโ€™s work must not be used
โ€ข Applies consistently to audits, reviews, assurance, and agreed-upon procedures

Standards affected:
โ€ข ISA 620
โ€ข ISRE 2400 (Revised)
โ€ข ISAE 3000 (Revised)
โ€ข ISRS 4400 (Revised)

๐Ÿ“… Effective date:
For engagements beginning on or after 15 December 2026

More information can be found on IAASB website

โ€œExchange Rate Applied for Financial Statementsโ€Income and expenses are translated at the average exchange rate, while a...
01/01/2026

โ€œExchange Rate Applied for Financial Statementsโ€

Income and expenses are translated at the average exchange rate, while assets and liabilities are translated at the closing exchange rate at the reporting date, in accordance with CIAS 21.

โœจ Happy New Year 2026 โœจ๐Ÿ‡ฐ๐Ÿ‡ญ๐Ÿ‡ฐ๐Ÿ‡ญ๐Ÿ‡ฐ๐Ÿ‡ญNAS Co.,Ltd would like to extend our sincere gratitude to our valued clients, partners, and...
31/12/2025

โœจ Happy New Year 2026 โœจ๐Ÿ‡ฐ๐Ÿ‡ญ๐Ÿ‡ฐ๐Ÿ‡ญ๐Ÿ‡ฐ๐Ÿ‡ญ

NAS Co.,Ltd would like to extend our sincere gratitude to our valued clients, partners, and stakeholders for your continued trust and support.

May 2026 bring you:
โ€ข Strong growth and new opportunities
โ€ข Sound governance and financial transparency
โ€ข Continued success and sustainability

We look forward to serving you with professionalism, integrity, and quality in the year ahead.

๐ŸŽ‰ Wishing you a prosperous and successful New Year 2026! ๐ŸŽ‰

NAS Co.,Ltd
Audit | Assurance | Professional Services

29/10/2025

From Invoices to Financial Statements,
The Full Accounting Cycle

Every transaction passes through:
๐Ÿงพ Source Documents โ†’ ๐Ÿ“š Books of Prime Entry โ†’ ๐Ÿ“’ Ledgers โ†’ ๐Ÿ“Š Trial Balance โ†’ ๐Ÿงฎ Financial Statements

Understanding this flow is the foundation of all accounting systems, manual or digital.

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Phnom Penh
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