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

Questionnaire No. Particulars Firm's Reference /Guidance Notes Description 1 Does the audit firm design and implement the risk assesment process that includes the identification of quality objectives

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

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

principal, staff or immediate family members made or accepted loans/guarantees to/from an audit client or its affiliates? (This includes through any connected entities) Has the firm made or accepted any loans

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