not implemented, has the reasons for departure been documented? If no, how does the firm ensure that difficult or contentious matters have been resolved appropriately? Are the nature, scope and

-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

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

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

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

engagement if effective safeguards could not be applied? 17 Does the firm have a system for identifying all services performed for clients, including services performed by entities closely aligned through

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

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

กลางหรือหรือระดับสูง ต้องจัดให้มีการตรวจสอบ ด้าน IT แบบเต็มรูปแบบ (full scope) ที่ครอบคลุมหลักเกณฑ์ทั้งหมด อย่างน้อยปีละ 1 ครั้ง 2. จัดให้มีการบันทึกข้อมูลเกี่ยวกับการตรวจสอบ เช่น กระดาษทำการ (working

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