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
by batteries or zero-emissions fuels) not violating any conditions in the Table 14 are automatically eligible. The related measurement metric for shipping criteria is the Annual Efficiency Ratio (AER
the scope of work. - Indications that the client might be involved in any criminal activities. - The reasons for the proposed appointment of the firm and nonreappointment of the previous firm. - The
ultimate responsibility over the system of quality management (SOQM) functions within the firm? B3 Does the person that has ultimate control in the firm be a CFO or managing partner of the firm? If not, how
firm personnel participate in any professional organization or development? If yes, describe. 16 Do the firm personnel serve on professional committees or write professional publications? If yes
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
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
reserve? A3 Does the monitoring process required those performing the engagement or the engagement quality management review are not involved in inspecting the engagements? A4 Does the firm have monitoring
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
ไว้อย่างชัดเจนว่ากิจกรรมทั้งหมดในรหัส ISIC นั้น ๆ เป็นกิจกรรมสีแดง) ทั้งนี้ กิจกรรมที่ไม่เข้าข่ายเป็นกิจกรรมสีเขียว สีเหลือง และสีแดง จะไม่ถือว่าไม่สอดคล้องกับวัตถุประสงค์ด้านสิ่งแวดล้อม (are not