-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

accordance with the provisions in section 540? 2.3 Have any other partners who have been responsible for significant affiliates (but not as key audit partners); or staff who have been involved in the audit in

Questionnaire A Monitoring the Firm’s Quality Management Policies and Procedures Firm's Reference /Guidance Notes Description A1 Does the whole firm perform inspection to evaluate its compliance with

, 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

matters: ·     ensure firm’s commercial considerations do not override the quality of work performed; ·     The firm’s performance evaluations, compensation, and promotion (including incentive systems) with

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

accordance with auditing standard? How does the firm ensure that audit manual reflects up-to-date auditing and accounting standards and guidance? Does the audit manual included requirements that are related to

ภายใน (Internal) Questionnaire_C C Communication with external parties: Firm's Reference /Guidance Notes Description 1 Who are the relevant external parties with the firm? (e.g. management, audit

quality objective as mentioned in TSQM1 and 2? If not, please provide the details of the minimum objectives that are absent and describe any reasons for their absense. 1.2 Does the audit firm completely

ไว้อย่างชัดเจนว่ากิจกรรมทั้งหมดในรหัส ISIC นั้น ๆ เป็นกิจกรรมสีแดง) ทั้งนี้ กิจกรรมที่ไม่เข้าข่ายเป็นกิจกรรมสีเขียว สีเหลือง และสีแดง จะไม่ถือว่าไม่สอดคล้องกับวัตถุประสงค์ด้านสิ่งแวดล้อม (are not