Ethics Partner, does the principal meet regularly to discuss ethics and document their discussions? 3 Does the firm have documented policies and procedures appropriate to the size and nature of the firm? 4
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
important matters for consideration on the firm’s competence to conduct the audit, for example: - Firm personnel have knowledge of relevant industries or subject matters; - Firm personnel have experience with
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
procedure for conducting root cause analysis (RCA) and remediation plan to address identified deficiencies in a timely manner? If yes, please describe. B11 Does the firm have a method of communicating RCA and
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
communicates to the engagement team? 4 Does the firm have a disclosure checklist for the audit of a listed Company? If yes, please attach a disclosure checklist If no, describe how the firm ensures financial
) quality risks and (3) responses? 6.1 Please provide the list of circumstances that can have an impact on risk assessment process. 6.2 Please provide a detailed description and schedule of the procedures to
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
) สำหรับบริษัทระบุชื่อและหน้า ของเอกสารที่เกี่ยวข้องที่นำส่งเพื่อพิจารณา *กรุณานำส่งเป็น File แยก ไม่ Embedded File มาในเอกสาร Checklist นี้* 8 I คำถามเกี่ยวกับมาตรการควบคุมและข้อมูลเพิ่มเติม 9 J (ให้บริษัท