solely dedicated to the transport of fossil fuels • Passenger rolling stock is eligible if its direct emissions are below 50 gCO2e/pkm until 2027 (after this year only rolling stock with zero direct
quality objective as mentioned in TSQM1 and 2? If not, please provide the details of the minimum objectives that are absent and describe any reasons for their absense. 1.2 Does the audit firm completely
) Commercially Available? (b) Produced by an international firm of which the firm is a member? (c) Developed internally by the firm? If no, How does the firm ensure that assurance engagements are performed in
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
the SOQM areas they are responsible for? c) Please provide the date or expected date of the final SOQM's evaluation results for the latest period. d) Please provide the final evaluation result for SOQM
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
activities and provide quality services? This includes: (a) What channels and methods are used? (b) What is the frequency of communication? (c) How does the firm ensure appropriate communication for the
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
Reference /Guidance Notes Description B1 Does the firm evaluate the effect of deficiencies noted as a result of monitoring process and determine whether they are either 1) Instances that do not necessarily
Carbon Certification: ISCC Plus) - องค์กรว่าด้วยวัสดุชีวภาพที่ยั่งยืน (Roundtable of Sustainable Biomaterials: RSB) - หลักการและเกณฑ์ความยั่งยืนของถั่วเหลือง (Round Table on Responsible Soy: RTRS) • เป็น