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

Agribusiness 6,600.00 3 02 Banking 11,739.80 4 03 Construction Materials 33,000.00 2 04 Petrochemicals and Chemicals 10,000.00 1 05 Commerce 12,000.00 2 06 Information & Communication Technology 27,168.88 4 07

Agribusiness 02 Banking 118,214.17 5 03 Construction Materials 04 Petrochemicals and Chemicals 05 Commerce 5,200.00 3 06 Information & Communication Technology 600.00 1 07 Electrical Products and Computer 08

business practices. - Information concerning the attitude of the client’s principal owners, key management and those charged with its governance towards such matters as aggressive interpretation of

any changes in the firm’s clients and any related entities to which independence policies apply? a. If “yes,” describe how the firm communicates this information to its personnel. b. If “no,” describe

สูงสุด 3 ราย ลำดับที่ ชื่อผู้ให้บริการ ตัวอย่าง Amazon Web Services (AWS) 1 2 3 2.2 Operating System *ให้ระบุสูงสุด 3 products ลำดับที่ Vendor / Product ตัวอย่าง Red Hat Enterprise Linux (RHEL) 1 2 3 2.3

center) *ให้ระบุสูงสุด 3 ราย ลำดับที่ ชื่อผู้ให้บริการ ตัวอย่าง Amazon Web Services (AWS) 1 2 3 2.2 Operating System *ให้ระบุสูงสุด 3 products ลำดับที่ Vendor / Product ตัวอย่าง Red Hat Enterprise Linux

, including knowledge of relevant information technology; • knowledge of relevant industries in which the clients operate; • ability to apply professional judgment; • Understanding of the firm’s system of

(f) changes to policies and procedures C2 Does the firm have channels for firm personnel to raise any concerns in a manner that enable them to come forward without fear of reprisals? If yes, please

and to develop appropriate responses e.g., relevant policies and procedures. B14 Describe how the firm continually evaluates client relationships, other non-audit services, and specific engagements so