A. RAP & Client Acceptance A.0 Risk Assessment Process for Acceptance and Continuance of Client Relationships and Specific Engagement element: Firm's Reference /Guidance Notes Description 1 What are

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

party because it is required to communicate about non-compliance with laws and regulations (NOCLAR) committed by a client to the appropriate regulator; - The firm may consider the network firm as a

to key members of client management and those charged with governance? 8 Do engagement partners have the appropriate capabilities, competence, authority and time to perform the role? 9 Are the

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

policies and procedures and reference materials which include materials related to the client it serves? If yes, Please describe the policies and procedures. How does the firm ensure that all audit staffs

deterioration is not significant, and is justified by a detailed cost-benefit assessment demonstrating both of the following: > the reasons of overriding public interest or the fact that benefits expected from

หรือเกิดความเสียหาย การเสื่อมสภาพดังกล่าวจะต้องอยู่ในระดับที่ไม่มีนัยสำคัญซึ่งจะต้องมีหลักฐานสนับสนุนจากการประเมินต้นทุน-ผลประโยชน์ (cost-benefit analysis) ที่มีรายละเอียดครอบคลุม 2 ประเด็น ดังนี้ เหตุผล