Does the firm have access to current guidance materials regarding the applicable independence, integrity, and objectivity requirements? a. If “yes,” describe the source of such material (such as access

, however, are a very diverse, both in terms of sizes and in terms of purposes, and any eligibility criteria for them must be granular enough to encompass all of them. The green threshold for the shipping

firm have any processes in place to establish a culture that promotes the quality of SOQM with objective of taking into consideration the public interest? Please describe. Please provide details of the

. - Please describe the criteria used to assess the level of identified quality risk in a "risk matrix" format, comprising relevant factors such as the likelihood and magnitude. - For each factor used to

difficult or contentious matters or matters involving differences of opinion? - How does the firm monitor and support the EQr to ensure they can perform their review in a timely and efficient manner

that it delivers to the intended external parties? (e.g. publishing a transparency report on the firm's website and presenting it to the audit committee.) 4 Does the firm specify the types of significant

conduct a significant amount of in-house training? How does the firm ensure that their staff understand the knowledge? 13 Discuss how accounting and auditing technical updates are communicated to audit

the quality risks in Acceptance and Continuance of Client Relationships and Specific Engagement element that the firm considers as high risk? Please describe the relevant responses to these risks. A.1

actions in a timely manner? B4 Does the firm communicate the results of the inspections in a timely manner to engagement partners and other appropriate persons within the system of quality management

จัดการความเสี่ยง (status of risk treatment) N/A Yes/Partial/No N/A N/A N/A N/A N/A 1 0 1 D1 #23 x x x 2.2.1 (2) 7 2.2.1 (2) #7 การติดตามและทบทวนความเสี่ยง (risk monitor and review) ควรจัดให้มีกระบวนการ