related to their competence and capabilities as well as ensuring sufficient resources and time? 3 How does the firm ensure that service providers are able to deliver their services properly and in
; - Experts are available, if needed; - Individuals meeting the criteria and eligibility requirements to perform engagement quality review are available, where applicable; - Intellectual resources are available
responsibilities, as well as the involvement of responsible partners (including the engagement partner, signing partner, and other key audit partner)? _x000D_&1#&"Tahoma"&12&KC0C0C0 SEC Classification : ใช้ภายใน
-km The activities carried out with the ships, that belong to the categories from Table 14 as well as those that exceed the thresholds for amber and green are not compliant Note: All thresholds are