source feedstock for the facility is produced through an increase in yield compared to a reference date, without any additional land conversion. The biomass that is produced above the baseline scenario is
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
)? If so, what is firm’s involvement in such for audit clients and does it include any of the following: (a) advice affecting accounting treatments giving issue to true and fair view; (b) TR on contingent
, for example, a methodology, industry or subject matter specific guide; and - The firm is able to complete the engagement within the reporting deadline. 4 Does the firm inform personnel of its acceptance
) 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
. - Please describe the criteria used to assess the level of identified quality risk in a "risk matrix" format, comprising relevant factors such as the likelihood and magnitude. - For each factor used to
of the monitoring process annually; and (b) Whether the firm is notified promptly for all identified deficiencies in the system of quality management. B10 Does the firm have a formal policy or
, please provide an approximate percentage of their time dedicated to SOQM tasks in relation to other responsibilities. B6.2 For the utimate responsible person of SOQM and the responsible persons for each
party because it is required to communicate about non-compliance with laws and regulations (NOCLAR) committed by a client to the appropriate regulator; - The firm may consider the network firm as a
) ความเสี่ยงจากการพึ่งพาบุคคลภายนอกรายใดรายหนึ่งเป็นหลัก (third party/vendor locked-in (5) ความเสี่ยงด้าน IT และภัยทางไซเบอร์ (6) ความเสี่ยงกรณีบุคคลภายนอกให้ผู้อื่นดำเนินการแทน (sub-contracting) N/A Yes