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
accounting standards and the internal control environment. - Whether the client is aggressively concerned with maintaining the firm’s fees as low as possible. - Indications of an inappropriate limitation in
already has a share of intermittent renewables deployment of at least 20% or has credible evidence of programmes in place that increase the share of intermittent renewables to this level within the next 10
unpaid fees. 19 Describe the firm’s policies and procedures for withdrawing from an engagement if effective safeguards to reduce threats to independence to an acceptable level cannot be applied (consulting
วัดผล Maturity Level 1 (M1) Maturity Level 2 (M2) Maturity Level 3 (M3) Maturity Level 4 (M4) Maturity Level 5 (M5) หมวดที่ 1 การกำกับดูแลและบริหารจัดการด้าน IT (Information Technology Governance) M1 M2
obtaining audit evidence) ผลการประเมิน คำอธิบาย ประเภทการวัดผล Maturity Level 1 (M1) Maturity Level 2 (M2) Maturity Level 3 (M3) Maturity Level 4 (M4) Maturity Level 5 (M5) หมวดที่ 1 การกำกับดูแลและบริหาร