engagement if effective safeguards could not be applied? 17 Does the firm have a system for identifying all services performed for clients, including services performed by entities closely aligned through
turnover in busy season? 4 How does the firm address concerns regarding the competence and capabilities of engagement team members, including ensuring they have sufficient time to perform their
not implemented, has the reasons for departure been documented? If no, how does the firm ensure that difficult or contentious matters have been resolved appropriately? Are the nature, scope and
assurance that it is not continuing a relationship, which should be discontinued. 8 Does the firm have any particularly risky clients or risky industry? - Finance and Securities - Banking - Digital Assets
that do not follow Table 11. The screening table on Bioenergy in Section 4.1. will refer to the specific Bioenergy Thresholds presented here. Bioenergy green thresholds have been calculated separately
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
reserve? A3 Does the monitoring process required those performing the engagement or the engagement quality management review are not involved in inspecting the engagements? A4 Does the firm have monitoring
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
committee, investors, regulators, network firms, other networks, other service providers) Why are they considered relevant parties? For example, - The firm may consider a regulatory authority as a relevant
ไว้อย่างชัดเจนว่ากิจกรรมทั้งหมดในรหัส ISIC นั้น ๆ เป็นกิจกรรมสีแดง) ทั้งนี้ กิจกรรมที่ไม่เข้าข่ายเป็นกิจกรรมสีเขียว สีเหลือง และสีแดง จะไม่ถือว่าไม่สอดคล้องกับวัตถุประสงค์ด้านสิ่งแวดล้อม (are not