the firm: Firm's Reference /Guidance Notes Description 1 How does the firm establish the internal communication process to enable personnel and engagement teams to understand and carry out the SOQM

programs/checklists and describe any such changes or updates. If no, how does the firm carry out inspection to evaluate its compliance with its policies and procedures, and TSQM A5 To promote timeliness and

computer technology - at firm: • use of intelligent software to carry out audit procedures; and • computer generated audit files _x000D_&1#&"Tahoma"&12&KC0C0C0 SEC Classification : ใช้ภายใน (Internal)

used in determination of partner’s remuneration? (Please describe the criteria e.g., job portfolio, audit fee. You do not need to specify amount of remuneration, ) 14 Does the firm carry out staff

engagement team carry out their work in accordance with the planned approach. (d) Addressing significant matters arising during the engagement, considering their significance and modifying the planned approach

decisions for audit client; ·    operate an enforcement mechanism to promote compliance with the policies and procedures; ขึ้ ·    require the Ethics Partner to carry out appropriate investigations, where the

otherwise support the fossil fuel sector (by shipping staff to the oil rigs, transporting fossil fuel extraction equipment etc.) are considered non-compliant. However, ships that technically may carry non