consultations are performed for difficult or contentious matters? If yes, please describe the responses to quality risks to the following questions. - Have the conclusions reached been implemented? If they were

respond to such changes or adjustments. 6.3 Please provide the names of the key responsible persons for these procedures and details of relevant actions. 6.4 Please describe communication methods between

procedures properly covered in induction, professional training and Continuing Professional Development for all principals and staff? B12 Do these written policies and procedures cover the following general

. For example, demonstrating that there is no combination of the following in the merit order: (1) mid-merit coal and (2) gas used at times of peak demand. For any new project the executor must also

the firm have a partner or manager level individual who is responsible for its monitoring process? If yes, does the responsible person have sufficient and appropriate experience, authority, and time

the CPD targets set for each of the following staff levels? • Partners • Senior Managers • Manager • Audit Seniors • Audit Trainee • Consultants/Sub-Contractors • Temporary Staff 4 Is there structured

Client Acceptance: Firm's Reference /Guidance Notes Description 1 The standard documentation highlights all important matters for consideration, including: • integrity and identification checks on client

amount of the audit fee for the previous audit and the arrangements for its payment should be agreed with the audit client before the audit firm formally accepts appointment as auditors for the following

Questionnaire_A A.0 Risk Assessment Process for Information & Communication element: Firm's Reference /Guidance Notes Description 1 What are the quality risks in the information and communication

.Thai Juristic Persons Thai Juristic Persons 543,892.51 1.Short-term Debt Securities Short-term Debt Securities 327,830.07 1.Thai Investors Thai Investors 327,780.07 Institutions 257,599.59 High Net Worth