staff along with necessary interpretations and quality management standards. 14 How does the firm ensure that those involved in special audits or audit clients in a specialized industry (e.g., financial

eligible) The activity does not meet green or amber criteria 4932 Transport 4.2.2 Other passenger land transport climate change mitigation This class includes: • scheduled long-distance bus services

how the firm confirms the independence of such other firms B.1 Financial Relationships: Firm's Reference /Guidance Notes Description 1 Financial Interest: Do any of the firm, principals, staff or any

ยานพาหนะล้อเลื่อนดังกล่าวจะต้องไม่ปล่อยมลพิษทางตรงโดยสิ้นเชิง) กิจกรรมที่ไม่เป็นไปตามเกณฑ์สีเขียวหรือสีเหลือง 4932 การขนส่ง 4.2.2 การขนส่งผู้โดยสารทางบกอื่น ๆ (Other passenger land transport) การลดการ

communicates to the engagement team? 4 Does the firm have a disclosure checklist for the audit of a listed Company? If yes, please attach a disclosure checklist If no, describe how the firm ensures financial

establishing a specific time period to make that evaluation? If yes, do the conditions include: • significant changes in the client (such as ownership, management, nature of business or financial position