. 2 When the relevant quality risk items are identified, how does the audit firm develop any procedures or processes to assess the level of quality risks? Please provide the details of followings

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

18,080,000 2.11185 ATP30 4,751,304 0.69636 AU 15,736,102 1.92933 AUCT 13,091,450 2.38026 AURA 46,868,402 3.51337 AWC 32,680,271 0.10212 AYUD 180,600 0.04639 B 233,167,974 6.73845 B52 4,576,097 0.62062 BA

15,792,702 1.93627 AUCT 12,123,824 2.20433 AURA 44,838,202 3.36118 AWC 32,827,942 0.10258 AYUD 335,200 0.08611 B 236,914,043 6.84671 B52 4,685,940 0.63551 BA 26,030,819 1.23956 BABA80 33,688,479 1.68442 BAFS

16,676,502 2.04463 AUCT 13,438,190 2.44331 AURA 44,384,502 3.32717 AWC 35,660,709 0.11143 AYUD 335,001 0.08606 B 204,791,333 5.91838 B-WORK 1,000 0.00027 B52 4,579,720 0.62111 BA 25,623,549 1.22017 BABA80

1.76078 AUCT 10,417,304 1.89406 AURA 43,167,801 3.23597 AWC 38,563,621 0.12050 AYUD 334,600 0.08596 B 414,210,400 11.97050 B-WORK 1,000 0.00027 B52 4,579,722 0.62111 BA 24,138,156 1.14944 BABA80 45,172,881

0.62111 BA 24,477,560 1.16560 BABA80 62,838,348 12.56767 BAFS 2,867,394 0.44979 BAM 81,601,196 2.52476 BANPU 443,880,902 5.25044 BANPU-W5 10,197 0.00060 BAREIT 746,000 0.07222 BAY 4,081,716 0.05549 BBGI

0.62111 BA 25,341,660 1.20675 BABA80 47,962,831 9.59257 BAFS 2,977,796 0.46711 BAM 81,653,293 2.52637 BANPU 453,581,131 5.36518 BANPU-W5 3,538 0.00021 BAREIT 485,400 0.04699 BAY 3,995,099 0.05431 BBGI

0.64474 AU 13,669,702 1.67598 AUCT 13,644,900 2.48089 AURA 47,105,402 3.53114 AWC 88,841,813 0.27761 AYUD 165,100 0.04241 B 555,102,800 2.29173 B-WORK 807,000 0.21882 B52 4,597,030 0.62346 BA 25,263,860

0.66427 AU 12,148,411 1.48946 AUCT 13,328,394 2.42334 AURA 44,892,703 3.36527 AWC 96,693,488 0.30215 AYUD 164,600 0.04228 B 223,427,357 2.76724 B-WORK 2,533,098 0.68685 B52 4,546,396 0.61659 BA 23,261,160