เงิน ผู้สอบบัญชีอ่ืนอาจรวมถึงผู้สอบบัญชีที่รับผิดชอบงานของกิจการภายในกลุ่มที่มีนัยส าคัญ 1.2 ผู้สอบบัญชีที่รับผิดชอบงาน (“engagement partner”) หมายความว่า ผู้สอบบัญชีที่ลงลายมือชื่อในรายงานการสอบบัญชี

independence policies apply. 14 Does the firm have any engagements where it acts as a principal auditor or accountant and another firm is engaged to perform segments of the engagement? If yes, describe how the

accountant and another firm is engaged to perform segments of the engagement? If yes, describe how the firm confirms the independence of such other firms 15 Any audit partners where they are employed

turnover in busy season? 4 How does the firm address concerns regarding the competence and capabilities of engagement team members, including ensuring they have sufficient time to perform their

Prescribing Natures of Giving Advice to Public Not Being Regarded as Engagement in the Securities Business of Investment Advisory Service (Codefied)   12/01/2017 16/02/2017 Notification of the Securities and

provide bookkeeping or any services which affects its independence to the company or its subsidiaries for which the applicant is the auditor; 6. The engagement performance and responsibilities of the

services which affects its independence to the company or its subsidiaries for which the applicant is the auditor; 6. The engagement performance and responsibilities of the applicant shall be deemed

English (United States) AuditorQualityAssuranceReview also a team of knowledgeable and competent engagement partner and audit staff working together under a reliable audit quality control system of the

Expectations Ladder covers the Investor Agenda’s four interlocking focus areas – investment, corporate engagement, policy advocacy and investor disclosure, alongside governance which is a cross-cutting theme. It

businesses; (3) allow auditors working as an engagement partner of commercial banks to file an application for approval with the SEC Office, disregarding the requirement that such auditors have to perform