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

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

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

accordance with auditing standard? How does the firm ensure that audit manual reflects up-to-date auditing and accounting standards and guidance? Does the audit manual included requirements that are related to

Questionnaire No. Particulars Reference /Guidance Notes Description Risk Assessment Process for Governance and Leadership element A1 What are the quality risks in Governance and Leadership element

- Construction - Emerging Markets - A company entered into the service concession arrangement or the Joint Operation and Joint Investment with grantor If so how are above “normal risk” clients managed/ monitored

communicate details of the proposed engagement to the Audit Engagement Partner; ·  the Audit Engagement Partner ensure that those charged with governance of the audit client are appropriately informed on a

ภายใน (Internal) Questionnaire_C C Communication with external parties: Firm's Reference /Guidance Notes Description 1 Who are the relevant external parties with the firm? (e.g. management, audit

Questionnaire A Monitoring the Firm’s Quality Management Policies and Procedures Firm's Reference /Guidance Notes Description A1 Does the whole firm perform inspection to evaluate its compliance with

.Thai Juristic Persons Thai Juristic Persons 543,892.51 1.Short-term Debt Securities Short-term Debt Securities 327,830.07 1.Thai Investors Thai Investors 327,780.07 Institutions 257,599.59 High Net Worth