http://172.19.1.196:8983/solr/secweb/select?q=Accepting Comfort OR "Accepting Comfort" OR "Stock Cozy" OR "Stock Pleasant" OR "Share Cozy" OR "Share Pleasant"&wt=json&indent=true&facet=true&facet.field=key_filetype&facet.field=key_sitemap&facet.field=system_name&facet.field=key_keywords&hl=on&hl.fragsize=200&hl.fl=id,title_th,searchcontent_th&defType=edismax&qf=searchcontent_th&qf=id&qf=title_th^1000000&pf=title_th~5^1&pf=searchcontent_th~5^10000&ps=2&mm=100&qf=title_th_default&fq=key_filetype%3Axlsx&start=0&rows=10
perform an engagement prior to accepting an engagement? If no, describe how the firm determines that it can complete the engagement competently If yes, how this decision is reached and whether it is