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first assessment, all listed companies are expected to achieve Level 1, signifying intent to comply with laws and regulations with ability to communicate with all stakeholders.Vorapol Socatiyanurak, SEC
indicate that the system of quality control is insufficient. 2) Systemic, repetitive or other significant deficiencies that require prompt corrective action 2 Does the firm communicate (Audit Compliance
procedure to evaluate the effect of the identified deficiencies? If yes, please describe those criteria and procedure. B3 Does the firm communicate (Audit Compliance Review Report) with specific corrective
International Standard on Quality Management, which will become effective on 15 December 2022, requires that audit firms communicate with third parties regarding their audit quality management system.” The SEC