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

. • Retrofit of natural gas distribution lines to allow 100% green hydrogen or other low carbon gases. Low-emission gases are gases whose emissions when used to generate electricity do not exceed the limits

accountant and another firm is engaged to perform segments of the engagement? If yes, describe how the firm confirms the independence of such other firms 15 Any audit partners where they are employed

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

used in determination of partner’s remuneration? (Please describe the criteria e.g., job portfolio, audit fee. You do not need to specify amount of remuneration, ) 14 Does the firm carry out staff

including standardized forms, checklists, and questionnaires that are to be used in the performance of engagements? If no, describe how the firm determines appropriate working papers for an engagement and

activities and provide quality services? This includes: (a) What channels and methods are used? (b) What is the frequency of communication? (c) How does the firm ensure appropriate communication for the

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

assurance that it is not continuing a relationship, which should be discontinued. 8 Does the firm have any particularly risky clients or risky industry? - Finance and Securities - Banking - Digital Assets

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