that the firm considers as high risk? Please describe the relevant responses to these risks B1 Who is the ultimate shareholder(s) that have ultimate control of the audit firm, and;? B2 Who has the

element that the firm considers as high risk? Please describe the relevant responses to these risks. A.1 Information System: Firm's Reference /Guidance Notes Description 1 How does the firm determine what

high risk? Please describe the relevant responses to these risks. A.1 Human Resources Planning: Firm's Reference /Guidance Notes Description 1 Is the firm’s human resource planning in line with the

describe. In case that the firm is a significant component or business unit, does the firm have policies and procedures in place to ensure that significant matters related to the group audit have been

procedure for conducting root cause analysis (RCA) and remediation plan to address identified deficiencies in a timely manner? If yes, please describe. B11 Does the firm have a method of communicating RCA and

. - Please describe the criteria used to assess the level of identified quality risk in a "risk matrix" format, comprising relevant factors such as the likelihood and magnitude. - For each factor used to

and immediate family members? 13 Does the firm have any engagements where it acts as a principal auditor or accountant and another firm is engaged to perform segments of the engagement? If yes, describe

the quality risks in Acceptance and Continuance of Client Relationships and Specific Engagement element that the firm considers as high risk? Please describe the relevant responses to these risks. A.1

energy-based technologies Construction and operation All energy generation is eligible N/A Power plants dedicated to support fossil fuel infrastructure 3510 Energy 4.1.2 Wind energy generation climate

กับบุคคลอื่นต่อ (sub-contracting to another supplier) N/A Yes/Partial/No N/A N/A N/A N/A N/A 1 0 1 D2.2 #13 x 2.2(2) 2(9) 2.2(2) #2(9) มีการประเมินด้านคุณภาพและความน่าเชื่อถือของบุคคลภายนอก โดยพิจารณา