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
facility can credibly demonstrate that the pumped storage will not be charged with an off-peak grid intensity that is higher than the intensity of the electricity that it will displace when it is discharged
how the firm ensures that all personnel are aware on a timely basis of those entities to which independence policies apply. 14 Does the firm have any engagements where it acts as a principal auditor or
(f) changes to policies and procedures C2 Does the firm have channels for firm personnel to raise any concerns in a manner that enable them to come forward without fear of reprisals? If yes, please
) quality risks and (3) responses? 6.1 Please provide the list of circumstances that can have an impact on risk assessment process. 6.2 Please provide a detailed description and schedule of the procedures to
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
that the firm considers as high risk? Please describe the relevant responses to these risks B1 Who is the ultimate shareholder(s) that have ultimate control of the audit firm, and;? B2 Who has the
); • Changes in the scope of engagement; • Changes in the strategic focus or composition of the firm; • Existing conditions that would have caused the firm to reject the client had such conditions existed at 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
) สำหรับบริษัทระบุชื่อและหน้า ของเอกสารที่เกี่ยวข้องที่นำส่งเพื่อพิจารณา *กรุณานำส่งเป็น File แยก ไม่ Embedded File มาในเอกสาร Checklist นี้* 8 I คำถามเกี่ยวกับมาตรการควบคุมและข้อมูลเพิ่มเติม 9 J (ให้บริษัท