communicated to the group auditor? 6 How does the firm ensure that engagement teams exercise appropriate professional judgment and skepticism? 7 Does the Service Delivery Center perform audit procedures for the
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
evaluate clients risk? 5 Regarding integrity checks, does the firm conduct, for example: • communications with existing or previous professional accountants; • inquiry of personnel/third parties such as
procedures properly covered in induction, professional training and Continuing Professional Development for all principals and staff? B12 Do these written policies and procedures cover the following general
Professional Services 28 Companies Under Rehabilitation 29 Mining 30 Others 2.MAI MAI 2,279.90 8 Services 20.00 1 Agro & Food Industry Resources 400.00 1 Technology Financials Industrial 290.00 2 Consumer
Electronic Components 22 Steel 200 1 23 Construction Services 24 Home & Office Products 25 Property Funds and Real Estate Investment Trust 26 Packaging 27 Professional Services 28 Companies Under
through computer software databases containing professional and regulatory literature). b. If “no,” describe how the firm obtains reasonable assurance that it is aware of the applicable independence
ความเสี่ยง (risk treatment) (5) การจัดทำทะเบียนความเสี่ยง (risk register) (6) การติดตามและทบทวนความเสี่ยง (risk monitor and review) (7) การรายงานความเสี่ยง (risk reporting) N/A Yes/Partial/No N/A N/A N/A
assurance that it deals appropriately with: (a) complaints and allegations that the work performed by the firm fails to comply with professional standards (including TSQM) and regulatory and legal
) การจัดการความเสี่ยง (risk treatment) (5) การจัดทำทะเบียนความเสี่ยง (risk register) (6) การติดตามและทบทวนความเสี่ยง (risk monitor and review) (7) การรายงานความเสี่ยง (risk reporting) H 1. สอบทาน "นโยบาย