new activities using existing physical assets, the economic operator must implement physical and non-physical solutions, over a period of time of up to five years, that reduce the most important

element that the firm considers as high risk? Please describe the relevant responses to these risks. A.1 Information System: Firm's Reference /Guidance Notes Description 1 How does the firm determine what

SOQM function mentioned in B2, B6 please describe their reporting line, including the persons under their reporting line and the persons to whom they reports. Please specify the following details: a) How

Questionnaire A Monitoring the Firm’s Quality Management Policies and Procedures Firm's Reference /Guidance Notes Description A1 Does the whole firm perform inspection to evaluate its compliance with

. - Please describe the criteria used to assess the level of identified quality risk in a "risk matrix" format, comprising relevant factors such as the likelihood and magnitude. - For each factor used to

element that the firm considers as high risk? Please describe the relevant responses to these risks A.1 Audit methodology and procedures: Firm's Reference /Guidance Notes Description 1 Does the firm use

high risk? Please describe the relevant responses to these risks. A.1 Human Resources Planning: Firm's Reference /Guidance Notes Description 1 Is the firm’s human resource planning in line with 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

Does the firm have access to current guidance materials regarding the applicable independence, integrity, and objectivity requirements? a. If “yes,” describe the source of such material (such as access

กับการกำกับดูแลด้าน IT เช่น การจัดทำและขออนุมัติแผนงานด้าน IT การจัดทำและขออนุมัติทรัพยากรด้าน IT และการติดตามและรายงานผลการดำเนินการด้าน IT เป็นต้น N/A Yes/Partial/No N/A N/A N/A N/A N/A 1 0 1 D1 #2 x