high risk? Please describe the relevant responses to these risks. A.1 Human Resources Planning: Firm's Reference /Guidance Notes Description 1 Is the firm’s human resource planning in line with the
SOQM function mentioned in B2, B6 please describe their reporting line, including the persons under their reporting line and the persons to whom they reports. Please specify the following details: a) How
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
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
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
การแบ่งแยกหน้าที่ (segratation of duties) อย่างเหมาะสม ตามหลักการแบ่งแยกหน้าที่ 3 ระดับ (3 Lines of Defense : 3 LoDs) โดยมีการแบ่งแยกหน้าที่อย่างชัดเจน ดังนี้ • ระดับที่ 1 (first line of defense) : การ
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
) อย่างเหมาะสม ตามหลักการแบ่งแยกหน้าที่ 3 ระดับ (3 Lines of Defense : 3 LoDs) โดยมีการแบ่งแยกหน้าที่อย่างชัดเจน ดังนี้ • ระดับที่ 1 (first line of defense) : การปฏิบัติงาน • ระดับที่ 2 (second line of
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