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
and continuance of client policies and procedures? If yes, mode of communication. If no, how does the firm inform its personnel or what kind of process that the firm use to ensure that its staff
? 7 Do these written policies and procedures cover the following general matters: · ensure communication of independence requirements to its personnel; · require principals and staff to be alert
work done is appropriate? 2 Do the firm’s responses to quality risks specify assigning the responsibility for reviewing all reports, financial statements, and working papers to a reviewer who is senior
-time or part-time auditors and individuals in the service delivery center) 3 Does the firm always acquire satisfactory references when engaging senior and high-level audit staff? 4 Does the firm examine
describe the communication process for the change and adjustment to each risk owners in SOQM. 6 When there are circumstances that lead to a change or adjustment in the risk assessment process, such as
do they report the results of their SOQM functions to the ultimate responsible person of SOQM? Please describe any communication methods used. b) How frequently do they need to report the results of
responses? Please describe the communication process and provide key responsible persons in the communication process B13 How does the firm follow up the latest remediation plan? Please describe the follow-up
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