source feedstock for the facility is produced through an increase in yield compared to a reference date, without any additional land conversion. The biomass that is produced above the baseline scenario is
progression? 8 How do partners / staff become Registered Auditor - how are they appointed / what are the qualifications/ what preparations must be made for this progression? 9 How is the performance of a
. - 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
) Commercially Available? (b) Produced by an international firm of which the firm is a member? (c) Developed internally by the firm? If no, How does the firm ensure that assurance engagements are performed in
the Audit Engagement Partner, an independent partner, or a key audit partner for this client or a partner in the chain of command; and ii. has he/she been appointed as a director or to a key management
, please provide an approximate percentage of their time dedicated to SOQM tasks in relation to other responsibilities. B6.2 For the utimate responsible person of SOQM and the responsible persons for each
accounting standards and the internal control environment. - Whether the client is aggressively concerned with maintaining the firm’s fees as low as possible. - Indications of an inappropriate limitation in
activities and provide quality services? This includes: (a) What channels and methods are used? (b) What is the frequency of communication? (c) How does the firm ensure appropriate communication for the
of the monitoring process annually; and (b) Whether the firm is notified promptly for all identified deficiencies in the system of quality management. B10 Does the firm have a formal policy or
ปฏิบัติงาน • ระดับที่ 2 (second line of defense) : การบริหารความเสี่ยงและกำกับดูแลการปฏิบัติตามกฎหมายและหลักเกณฑ์ที่เกี่ยวข้อง • ระดับที่ 3 (third line of defense) : การตรวจสอบ N/A Yes/Partial/No N/A N/A N