/Guidance Notes Description 1 Employment / Governance: Is any principal of the firm or staff employed by an audit client or its affiliates? 2 Have any principals or staff accepted appointment to: (a) 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
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
perform an engagement prior to accepting an engagement? If no, describe how the firm determines that it can complete the engagement competently If yes, how this decision is reached and whether it is
perform an engagement quality review is impaired? 5 Has the firm established responses to quality risks regarding the performance of EQr by setting out the following? (a) Description of the nature, timing
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
, procedures, checklist, and system of quality management is appropriately revised to address the observed deficiencies. B8 Review the previous year’s ACR report with the current year and find out how the action
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
as the definitions of each final risk level. 3 To what extent, does each relevant source contribute to the identification of quality objectives, quality risks, and responses? Please provide an estimate
ธุรกิจควรจัดให้มีแผนรองรับในกรณีที่บุคคลภายนอกเกิดเหตุการณ์ผิดปกติด้าน IT (incident response plan) ซึ่งมีผลกระทบกับการดำเนินการของผู้ประกอบธุรกิจ โดยครอบคลุมเหตุการณ์ที่เกี่ยวข้องกับเหตุการณ์ความปลอดภัยทาง