new activities using existing physical assets, the economic operator must implement physical and non-physical solutions, over a period of time of up to five years, that reduce the most important

firm have any processes in place to establish a culture that promotes the quality of SOQM with objective of taking into consideration the public interest? Please describe. Please provide details of the

that it delivers to the intended external parties? (e.g. publishing a transparency report on the firm's website and presenting it to the audit committee.) 4 Does the firm specify the types of significant

actions in a timely manner? B4 Does the firm communicate the results of the inspections in a timely manner to engagement partners and other appropriate persons within the system of quality management

. - 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

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

conduct a significant amount of in-house training? How does the firm ensure that their staff understand the knowledge? 13 Discuss how accounting and auditing technical updates are communicated to audit

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

Does the firm have access to current guidance materials regarding the applicable independence, integrity, and objectivity requirements? a. If “yes,” describe the source of such material (such as access

using renewable sources of energy) การลดการปล่อยก๊าซเรือนกระจก การก่อสร้างและการดำเนินการของโรงงานเพื่อใช้สำหรับการผลิตความร้อนหรือความเย็นและไฟฟ้าร่วมกันจากแหล่งพลังงานหมุนเวียน ซึ่งระบุไว้ใน Taxonomy