evaluate clients risk? 5 Regarding integrity checks, does the firm conduct, for example: • communications with existing or previous professional accountants; • inquiry of personnel/third parties such as

-mail h) other: please describe B10 Do professionals have access to guidance materials regarding the applicable Quality Management standards? B11 Are Quality Management responses e.g., policies and

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

and implemented? In the case that matters regarding differences of opinion has not been resolved, can audit reports be issued? 4 Does the firm use service providers for the purposes of consulting on

turnover in busy season? 4 How does the firm address concerns regarding the competence and capabilities of engagement team members, including ensuring they have sufficient time to perform their

already has a share of intermittent renewables deployment of at least 20% or has credible evidence of programmes in place that increase the share of intermittent renewables to this level within the next 10

(Yield increase): ผู้ระดมทุนจะต้องแสดงให้เห็นว่า วัตถุดิบที่ใช้ในโรงงานทำให้เกิดผลผลิตเพิ่มขึ้น (เทียบกับวันอ้างอิง หรือ reference date) โดยไม่ใช้ที่ดินเพิ่มเติม โดยชีวมวลที่ผลิตได้ต้องมีปริมาณมากกว่า