, for example: - The identity and business reputation of the client’s principal owners, key management, and those charged with its governance. - The nature of the client’s operations, including its
Ethics Partner, does the principal meet regularly to discuss ethics and document their discussions? 3 Does the firm have documented policies and procedures appropriate to the size and nature of the firm? 4
. 2 When the relevant quality risk items are identified, how does the audit firm develop any procedures or processes to assess the level of quality risks? Please provide the details of followings
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
วัดผล Maturity Level 1 (M1) Maturity Level 2 (M2) Maturity Level 3 (M3) Maturity Level 4 (M4) Maturity Level 5 (M5) หมวดที่ 1 การกำกับดูแลและบริหารจัดการด้าน IT (Information Technology Governance) M1 M2
responsibilities engagement partner clearly defined and communicated to that partner? 10 Does the firm have policies and procedures regarding to the assignment of engagement teams and the level of supervision
obtaining audit evidence) ผลการประเมิน คำอธิบาย ประเภทการวัดผล Maturity Level 1 (M1) Maturity Level 2 (M2) Maturity Level 3 (M3) Maturity Level 4 (M4) Maturity Level 5 (M5) หมวดที่ 1 การกำกับดูแลและบริหาร
organizational structure and indicate whether there are INEs at the global, regional or local level. B6 Whether the firm has designated a Quality Management (QM) partner who takes responsibility for the firm’s
the firm have a partner or manager level individual who is responsible for its monitoring process? If yes, does the responsible person have sufficient and appropriate experience, authority, and time
1. ข้อมูลบริษัท Version: 1/2566 ใช้เพื่อเป็นแบบประเมินสำหรับการนำส่งรอบ 31 กรกฎาคม 2566 เท่านั้น แบบประเมินระดับความเสี่ยงของผู้ประกอบธุรกิจ (แบบ Risk Level Assessment : RLA) วิธีการประเมิน ไฟล์นี้