haulage, including haulage in tanker trucks • haulage of automobiles • transport of waste and waste materials, without collection or disposal This class also includes: • furniture removal • renting of

position at the client? (d)  If not a partner – were they a former member of the engagement team within the last two years and have they joined the client as a director or in a key management position? 3

establishing a specific time period to make that evaluation? If yes, do the conditions include: • significant changes in the client (such as ownership, management, nature of business or financial position

or part- time auditors and individuals in the service delivery center) If yes, please describe. 2 How does the firm determine staffing requirements and minimum qualifications for each position? (full

องค์การทางทะเลระหว่างประเทศ (International Maritime Organisation Data Collection System) ข้อมูล ที่รวบรวมเพื่อจัดทำรายงานดังกล่าวจึงสามารถนำไปใช้ประโยชน์ได้กว้างขวางและนำมาใช้เป็นข้อมูลในการวัด AER ได้