dedicated to the transfer of passengers from rail to rail or from other modes to rail. Road transport: • electric charging points, electricity grid connection upgrades, hydrogen fuelling stations or electric
of all considerations and justification where firm chooses to safeguards against rather than eliminate a threat; · prohibit audit team members from making or assuming responsibility for management
firm have any processes in place to establish a culture that promotes the quality of SOQM with objective of taking into consideration the public interest? Please describe. Please provide details of the
the quality risks in Acceptance and Continuance of Client Relationships and Specific Engagement element that the firm considers as high risk? Please describe the relevant responses to these risks. A.1
conclusions resulting from consultation documented? 2 Are there sufficient resources available to enable appropriate consultation to take place? If yes, please state the resources available and respond to the
is relevant and reliable information to enable proper functioning of SOQM? 2 How does the firm manage the information system (including the use of paper-based and electronic forms) to ensure that it
, identification of quality risks, assessment of quality risk levels, and identification of relevant responses to reduce the identified quality risk levels? 1.1 Does the audit firm completely identify minimum
registered auditor monitored, and what measures are taken to address poor performance? 10 Is the work of all registered auditors in the firm, including partners, subject to quality review from network firms or
describe the reasons for each schedule. Such as, monitoring activity of independent declaration every [month]. A6 How does the firm consider any circumstances or factors that require the firm to perform
ชื่อเสียง หรือฐานะของผู้ประกอบธุรกิจ หรือการใช้บริการของลูกค้า 4. D1 # H M L S สธ. 38/2565 นป. 7/2565 การควบคุมที่ สธ. # นป. การควบคุมที่ควรมี ระดับความสำคัญของ การควบคุม วิธีการเก็บหลักฐาน (Methods of