years. Evidence of such programmes might be the current development of renewable energy facilities that are due to come online in the near term, or the auction of PPAs for renewables. AND / OR • The

) quality risks and (3) responses? 6.1 Please provide the list of circumstances that can have an impact on risk assessment process. 6.2 Please provide a detailed description and schedule of the procedures to

including standardized forms, checklists, and questionnaires that are to be used in the performance of engagements? If no, describe how the firm determines appropriate working papers for an engagement and

to key members of client management and those charged with governance? 8 Do engagement partners have the appropriate capabilities, competence, authority and time to perform the role? 9 Are the

that the firm considers as high risk? Please describe the relevant responses to these risks B1 Who is the ultimate shareholder(s) that have ultimate control of the audit firm, and;? B2 Who has the

); • Changes in the scope of engagement; • Changes in the strategic focus or composition of the firm; • Existing conditions that would have caused the firm to reject the client had such conditions existed at the

(f) changes to policies and procedures C2 Does the firm have channels for firm personnel to raise any concerns in a manner that enable them to come forward without fear of reprisals? If yes, please

how the firm ensures that all personnel are aware on a timely basis of those entities to which independence policies apply. 14 Does the firm have any engagements where it acts as a principal auditor or

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

ipos_de000r14.rdl Page 1 of 1 (Record: 288) ชื่อรายงาน : DEBT-ภาพรวมตามผู้ลงทุน [IPOS_DE000R14] เงื่อนไข : มกราคม/2564 - ธันวาคม/2564 ประเภทตราสาร : > ประเภทอายุตราสาร : > ผู้