staff, and any staff in the audit firm's delivery center. A.1 General Policies and Procedures: Firm's Reference /Guidance Notes Description 1 Whether the firm has designated Ethics Partner who takes

principal auditor, Does the firm have policies & procedures to ensure the quality of audit work done by the other firm that includes as a part of the engagement such as subsidiary and associate? Please

&KC0C0C0 SEC Classification : ใช้ภายใน (Internal) C. External Pressures C External Pressures: Firm's Reference /Guidance Notes Description 1 How is the firm’s practice influenced partner and audit staff’s

ultimate responsibility over the system of quality management (SOQM) functions within the firm? B3 Does the person that has ultimate control in the firm be a CFO or managing partner of the firm? If not, how

responsibilities engagement partner clearly defined and communicated to that partner? 10 Does the firm have policies and procedures regarding to the assignment of engagement teams and the level of supervision

the firm have a partner or manager level individual who is responsible for its monitoring process? If yes, does the responsible person have sufficient and appropriate experience, authority, and time