regarding their Listed clients and if so, did this change the nature of services/fees charged? 11 Does the firm document its understanding with the client regarding the services to be performed by obtaining

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

a change or adjustment of the risk assessment process, including (1) quality objectives (2) quality risks, and (3) responses? How frequent does the firm consider those circumstances? Also, please

Sector Activity article number Activity Contribution type Description Scope Green Criteria Amber Criteria Red Criteria Other revelant definitions 3510 Energy 4.1.1 Solar energy generation climate change

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

programs/checklist for monitoring element and does the firm change or update its TSQC monitoring programs/checklists to cover activities mentioned in TSQM? If yes, please provide us with those monitoring

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

ให้มีคำขอการเปลี่ยนแปลง (change request) และการอนุมัติการเปลี่ยนแปลง เป็นลายลักษณ์อักษร เพื่อเป็นหลักฐานแสดงให้เห็นว่าการเปลี่ยนแปลงได้ผ่านการพิจารณาจากเจ้าของข้อมูล เจ้าของระบบ หรือผู้มีอำนาจตามสิทธิ