solely dedicated to the transport of fossil fuels • Passenger rolling stock is eligible if its direct emissions are below 50 gCO2e/pkm until 2027 (after this year only rolling stock with zero direct
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
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
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
, 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
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
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
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
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
สินค้าด้วยระบบรางโดยใช้ยานพาหนะล้อเลื่อน (rolling stock) บนเครือข่ายสายหลัก ซึ่งมักจะกระจายตัวไปทั่วพื้นที่ทางภูมิศาสตร์อย่างกว้างขวาง รวมถึงการขนส่งสินค้าทางรถไฟบนทางรถไฟสายสั้น การดำเนินงานเท่านั้น