information that require escalated control over communication with external parties? If yes, please describe. (For example, approval from the regional leader is required before publishing the firm's

individual's understanding of the entity's industry and relevant experience for engagements of similar nature and complexity before assigning them as an EQr to an engagement? - How does the firm consider the

mitigation Construction and operation of electricity generation facilities that produce electricity, heating, and cooling from Hydropower Construction and operation A hydropower facility in operation before 1

or interview candidates before recruiting them? (full time or part time of auditor and individuals in service delivery center) _x000D_&1#&"Tahoma"&12&KC0C0C0 SEC Classification : ใช้ภายใน (Internal) C

amount of the audit fee for the previous audit and the arrangements for its payment should be agreed with the audit client before the audit firm formally accepts appointment as auditors for the following