firm considers as high risk? Please describe the relevant responses to these risks 2 Does the firm consider all ethical requirements outlined in the Code of Ethics during the risk assessment process for

regard to its partners and professional staff are designed to demonstrate the firm’s overriding commitment to quality; ·       The firm devotes sufficient resources for the development, documentation and

, identification of quality risks, assessment of quality risk levels, and identification of relevant responses to reduce the identified quality risk levels? 1.1 Does the audit firm completely identify minimum

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

element that the firm considers as high risk? Please describe the relevant responses to these risks A.1 Audit methodology and procedures: Firm's Reference /Guidance Notes Description 1 Does the firm use

the quality risks in Acceptance and Continuance of Client Relationships and Specific Engagement element that the firm considers as high risk? Please describe the relevant responses to these risks. A.1

subject to review every three to five years in accordance with new data and technological development. * Post-sunset dates, amber certification is no longer available Activity Thresholds & Criteria ISIC

element that the firm considers as high risk? Please describe the relevant responses to these risks. A.1 Information System: Firm's Reference /Guidance Notes Description 1 How does the firm determine what

(IT operation) และงานด้านพัฒนาระบบ IT (IT development) สอดคล้องตามหลักการถ่วงดุล (check and balance) ที่ดี (2) เป็นผู้ที่มีความรู้ความสามารถหรือมีประสบการณ์ด้าน IT และด้านการบริหารจัดการความมั่นคง

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