procedures properly covered in induction, professional training and Continuing Professional Development for all principals and staff? B12 Do these written policies and procedures cover the following general

materials regarding the applicable independence? 6 Are ethics policies and procedures properly covered in induction, professional training and Continuing Professional Development for all principals and staff

. Personnel development C Personnel development: Firm's Reference /Guidance Notes Description 1 Does the firm have an induction course for new audit staff that communicates the firm’s policies and procedures

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

development. ** Post-sunset dates, amber certification is no longer available ** Energy efficiency measures are covered under these energy sector criteria by the very means of establishing thresholds using

Leisure 1,962.10 2 14 Industrial Materials and Machinery 15 Printing and Publishing 16 Property Development 16,153.90 10 17 Paper and Printing Materials 18 Fashion 19 Transportation and Logistics 5,400.00 3

Materials and Machinery 15 Printing and Publishing 16 Property Development 27,945.00 14 17 Paper and Printing Materials 18 Fashion 19 Transportation and Logistics 18,000.00 1 20 Automotive 200.00 1 21

of percentage for each source including the network firm, the TSQM manual published by TFAC, and internal development? 4 How does the firm design organizational structure for the risk assessment

(IT operation) และงานด้านพัฒนาระบบ IT (IT development) สอดคล้องตามหลักการถ่วงดุล (check and balance) ที่ดี (2) เป็นผู้ที่มีความรู้ความสามารถหรือมีประสบการณ์ด้าน IT และด้านการบริหารจัดการความมั่นคง

รักษาระบบ IT (system acquisition, development and maintenance) (11) การบริหารจัดการเหตุการณ์ผิดปกติด้าน IT (IT incident management) (12) แผนฉุกเฉินด้าน IT (IT contingency plan) 1. (ร่าง) นโยบายการรักษา