system of quality management (SOQM)? If yes, Does the firm leadership provide the designated partner with the required authority and resources and take responsibility for the adequacy of firm’s response

the firm have a partner or manager level individual who is responsible for its monitoring process? If yes, does the responsible person have sufficient and appropriate experience, authority, and time

resources when an engagement team faces a high workload engagement, such as high volume of work than expected or low recovery rate? 7 Does the firm communicate the identity and role of the engagement partners

are aware of and understand the firm’s audit manual and perform audit work in accordance with firm’s audit manual? 3 Do the firm policies and procedures specify the forms and contents of working papers

responsibility of all independence issues? If yes, Does he/she have the seniority, experience, authority and resources and take responsibility for the adequacy of firm’s procedures? 2 For firms without designated

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

fits into 15% best available in Thailand (in its weight class) in terms of GHG emissions per tkm. Amber category is available until 2030, after it only green category is available for this article. The

is relevant and reliable information to enable proper functioning of SOQM? 2 How does the firm manage the information system (including the use of paper-based and electronic forms) to ensure that it

และมาตรการรักษาความมั่นคงปลอดภัยการเข้าถึงระบบ IT ที่มีนัยสำคัญจากเครือข่ายภายนอก (Teleworking, Work form home) อย่างไร 8.5 8.5.2 28 ในการปฏิบัติงานที่มีการใช้อุปกรณ์เคลื่อนที่ (mobile device) เพื่อเข้า

Questionnaire No. Particulars Firm's Reference /Guidance Notes Description 1 Does the audit firm design and implement the risk assesment process that includes the identification of quality objectives