responsibilities? 5 Does the firm have responses to quality risks to monitor the workload and availability of engagement partners and audit staff? If yes, please describe. 6 How does the firm manage planning
difficult or contentious matters or matters involving differences of opinion? - How does the firm monitor and support the EQr to ensure they can perform their review in a timely and efficient manner
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
A. RAP & Client Acceptance A.0 Risk Assessment Process for Acceptance and Continuance of Client Relationships and Specific Engagement element: Firm's Reference /Guidance Notes Description 1 What are
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
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
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
จัดการความเสี่ยง (status of risk treatment) N/A Yes/Partial/No N/A N/A N/A N/A N/A 1 0 1 D1 #23 x x x 2.2.1 (2) 7 2.2.1 (2) #7 การติดตามและทบทวนความเสี่ยง (risk monitor and review) ควรจัดให้มีกระบวนการ
ธุรกิจต้องจัดให้มีโครงสร้างการกำกับดูแลและบริหารจัดการความเสี่ยงด้าน IT โดยอย่างน้อยต้องมีลักษณะดังนี้ 2.1.1 ทำให้เกิดการถ่วงดุลอย่างเป็นอิสระ 2.1.2 สอดคล้องตามหลักการแบ่งแยกหน้าที่ 3 ระดับ (3 Lines of