accounting standards and the internal control environment. - Whether the client is aggressively concerned with maintaining the firm’s fees as low as possible. - Indications of an inappropriate limitation in
turnover in busy season? 4 How does the firm address concerns regarding the competence and capabilities of engagement team members, including ensuring they have sufficient time to perform their
· a review of the audit work performed by the team member in the current and, where appropriate, the most recent audit that performed by those Partners/staff leaving 2 Joining an Audit Client Have any
, please provide an approximate percentage of their time dedicated to SOQM tasks in relation to other responsibilities. B6.2 For the utimate responsible person of SOQM and the responsible persons for each
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
emission intensity (gCO2 per unit of production). In order to achieve a certain threshold, the activity must reduce its emission intensity, including by implementing measures to improve efficiency as an
) Commercially Available? (b) Produced by an international firm of which the firm is a member? (c) Developed internally by the firm? If no, How does the firm ensure that assurance engagements are performed in
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
its policies and procedures? – Monitoring Process If yes, please specify 1) Who perform such function e.g., in-house, outsource, network firm? 2) How often the firm performs monitoring function? A2 Does
) ความเสี่ยงจากการพึ่งพาบุคคลภายนอกรายใดรายหนึ่งเป็นหลัก (third party/vendor locked-in (5) ความเสี่ยงด้าน IT และภัยทางไซเบอร์ (6) ความเสี่ยงกรณีบุคคลภายนอกให้ผู้อื่นดำเนินการแทน (sub-contracting) N/A Yes