an engagement letter for all engagements, thus minimising the risk of misunderstandings regarding the nature, scope and limitation of services to be performed? If no, describe how the firm obtains an

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

Agribusiness 6,600.00 3 02 Banking 11,739.80 4 03 Construction Materials 33,000.00 2 04 Petrochemicals and Chemicals 10,000.00 1 05 Commerce 12,000.00 2 06 Information & Communication Technology 27,168.88 4 07

Agribusiness 02 Banking 118,214.17 5 03 Construction Materials 04 Petrochemicals and Chemicals 05 Commerce 5,200.00 3 06 Information & Communication Technology 600.00 1 07 Electrical Products and Computer 08

any changes in the firm’s clients and any related entities to which independence policies apply? a. If “yes,” describe how the firm communicates this information to its personnel. b. If “no,” describe

สูงสุด 3 ราย ลำดับที่ ชื่อผู้ให้บริการ ตัวอย่าง Amazon Web Services (AWS) 1 2 3 2.2 Operating System *ให้ระบุสูงสุด 3 products ลำดับที่ Vendor / Product ตัวอย่าง Red Hat Enterprise Linux (RHEL) 1 2 3 2.3

center) *ให้ระบุสูงสุด 3 ราย ลำดับที่ ชื่อผู้ให้บริการ ตัวอย่าง Amazon Web Services (AWS) 1 2 3 2.2 Operating System *ให้ระบุสูงสุด 3 products ลำดับที่ Vendor / Product ตัวอย่าง Red Hat Enterprise Linux

, including knowledge of relevant information technology; • knowledge of relevant industries in which the clients operate; • ability to apply professional judgment; • Understanding of the firm’s system of

and to develop appropriate responses e.g., relevant policies and procedures. B14 Describe how the firm continually evaluates client relationships, other non-audit services, and specific engagements so

and extent of an engagement quality review (b) Requirements for the EQr to obtain understandings and information communicated by the engagement team and the firm. (c) Direction and supervision of AEQr