fits into 15% best available in Thailand (in its weight class) in terms of GHG emissions per tkm. Amber category is available until 2030, after it only green category is available for this article. The

A. RAP & Client Acceptance A.0 Risk Assessment Process for Acceptance and Continuance of Client Relationships and Specific Engagement element: Firm's Reference /Guidance Notes Description 1 What are

interests of the public? B5 Does the firm have any independent non-executive ("INE") in its organizational structure, such as having an INE on its board of directors? If yes, please describe the firm's

board of directors of an audit client; (b) any subcommittee of that board; or (c) a position holding (directly or indirectly) of the voting rights in the audit client 3 Employment / Governance by Family

Carbon Certification: ISCC Plus) - องค์กรว่าด้วยวัสดุชีวภาพที่ยั่งยืน (Roundtable of Sustainable Biomaterials: RSB) - หลักการและเกณฑ์ความยั่งยืนของถั่วเหลือง (Round Table on Responsible Soy: RTRS) • เป็น

Questionnaire No. Particulars Firm's Reference /Guidance Notes Description 1 Does the audit firm design and implement the risk assesment process that includes the identification of quality objectives

efficiency of monitoring activities, how does the firm establish monitoring cycle for regular monitoring activities within a year? Please provide the monitoring schedule of each TSQM elements' activities and

standardized audit manual, audit policies and procedures on all audit and assurance assignments? And does the firm use specific audit manual for special industries of clients? If yes, Is the audit manual: (a

firm’s strategic and business plan. If yes, please describe. 2 How does the firm conduct the estimation of personnel needs (e.g. developing succession plan)? 3 How does the firm deal with the staff

การแบ่งแยกหน้าที่ (segratation of duties) อย่างเหมาะสม ตามหลักการแบ่งแยกหน้าที่ 3 ระดับ (3 Lines of Defense : 3 LoDs) โดยมีการแบ่งแยกหน้าที่อย่างชัดเจน ดังนี้ • ระดับที่ 1 (first line of defense) : การ