assurance that it is not continuing a relationship, which should be discontinued. 8 Does the firm have any particularly risky clients or risky industry? - Finance and Securities - Banking - Digital Assets
standardized audit manual, audit policies and procedures on all audit and assurance assignments? And does the firm use specific audit manual for special industries of clients? If yes, Is the audit manual: (a
assurance that it deals appropriately with: (a) complaints and allegations that the work performed by the firm fails to comply with professional standards (including TSQM) and regulatory and legal
through computer software databases containing professional and regulatory literature). b. If “no,” describe how the firm obtains reasonable assurance that it is aware of the applicable independence
institution, insurance, construction, digital assets) obtain/maintain the required specialist knowledge? Does the firm have special training/or tailor-made programs for specific client industries? 15 Do the
x 1.2 1 1.2 #1 มีการแบ่งแยกหน้าที่ในการปฏิบัติงานด้านต่าง ๆ ที่เกี่ยวกับความมั่นคงปลอดภัยของระบบเทคโนโลยีสารสนเทศ อย่างชัดเจน เพื่อให้มีการสอบทานการปฏิบัติงานระหว่างกัน เพื่อลดข้อผิดพลาดในการปฏิบัติ