this: o More than 25% of the freight in t-km transported by the line, on average, is comprised of fossil fuels; or alternatively: o More than 25% of the rolling stock is dedicated to the transport of

quality objective as mentioned in TSQM1 and 2? If not, please provide the details of the minimum objectives that are absent and describe any reasons for their absense. 1.2 Does the audit firm completely

its policies and procedures? – Monitoring Process If yes, please specify 1) Who perform such function e.g., in-house, outsource, network firm? 2) How often the firm performs monitoring function? A2 Does

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

Questionnaire No. Particulars Reference /Guidance Notes Description Risk Assessment Process for Governance and Leadership element A1 What are the quality risks in Governance and Leadership element

A. RAP and HR Planning A.0 Risk Assessment Process for Resources element: Firm's Reference /Guidance Notes Description 1 What are the quality risks in Resources element that the firm considers as

Questionnaire A.0 Risk Assessment Process for Relevant Ethical Requirements element Firm's Reference /Guidance Notes Description 1 What are the quality risks in ethical requirement element that the

A. RAP and Audit methodology A.0 Risk Assessment Process for Engagement Performance element: Firm's Reference /Guidance Notes Description 1 What are the quality risks in Engagement Performance

Questionnaire_A A.0 Risk Assessment Process for Information & Communication element: Firm's Reference /Guidance Notes Description 1 What are the quality risks in the information and communication

สินค้าด้วยระบบรางโดยใช้ยานพาหนะล้อเลื่อน (rolling stock) บนเครือข่ายสายหลัก ซึ่งมักจะกระจายตัวไปทั่วพื้นที่ทางภูมิศาสตร์อย่างกว้างขวาง รวมถึงการขนส่งสินค้าทางรถไฟบนทางรถไฟสายสั้น การดำเนินงานเท่านั้น