a change or adjustment of the risk assessment process, including (1) quality objectives (2) quality risks, and (3) responses? How frequent does the firm consider those circumstances? Also, please

Sector Activity article number Activity Contribution type Description Scope Green Criteria Amber Criteria Red Criteria Other revelant definitions 3510 Energy 4.1.1 Solar energy generation climate change

programs/checklist for monitoring element and does the firm change or update its TSQC monitoring programs/checklists to cover activities mentioned in TSQM? If yes, please provide us with those monitoring

responsibilities for each responsible person - Scope and detail of any other responsibilities of the responsible persons apart from their SOQM responsibilities - For the key persons who take responsibility for SOQM

committee, investors, regulators, network firms, other networks, other service providers) Why are they considered relevant parties? For example, - The firm may consider a regulatory authority as a relevant

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

ยานพาหนะล้อเลื่อนดังกล่าวจะต้องไม่ปล่อยมลพิษทางตรงโดยสิ้นเชิง) กิจกรรมที่ไม่เป็นไปตามเกณฑ์สีเขียวหรือสีเหลือง 4932 การขนส่ง 4.2.2 การขนส่งผู้โดยสารทางบกอื่น ๆ (Other passenger land transport) การลดการ

CPD for registered auditors? 5 Is there a training policy for other audit issues of Listed Companies? 6 Are these CPD targets communicated to each individual? If yes, how? 7 Are these targets different

principal auditor, Does the firm have policies & procedures to ensure the quality of audit work done by the other firm that includes as a part of the engagement such as subsidiary and associate? Please

regarding their Listed clients and if so, did this change the nature of services/fees charged? 11 Does the firm document its understanding with the client regarding the services to be performed by obtaining