facility can credibly demonstrate that the pumped storage will not be charged with an off-peak grid intensity that is higher than the intensity of the electricity that it will displace when it is discharged
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
position at the client? (d) If not a partner – were they a former member of the engagement team within the last two years and have they joined the client as a director or in a key management position? 3
A. RAP and HR Planning A.0 Risk Assessment Process for Resources element: Firm's Reference /Guidance Notes Description 1 What are the quality risks in Resources element that the firm considers as
and implemented? In the case that matters regarding differences of opinion has not been resolved, can audit reports be issued? 4 Does the firm use service providers for the purposes of consulting on
is relevant and reliable information to enable proper functioning of SOQM? 2 How does the firm manage the information system (including the use of paper-based and electronic forms) to ensure that it
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
ultimate responsibility over the system of quality management (SOQM) functions within the firm? B3 Does the person that has ultimate control in the firm be a CFO or managing partner of the firm? If not, how
Reference /Guidance Notes Description B1 Does the firm evaluate the effect of deficiencies noted as a result of monitoring process and determine whether they are either 1) Instances that do not necessarily
) ความเสี่ยงจากการพึ่งพาบุคคลภายนอกรายใดรายหนึ่งเป็นหลัก (third party/vendor locked-in (5) ความเสี่ยงด้าน IT และภัยทางไซเบอร์ (6) ความเสี่ยงกรณีบุคคลภายนอกให้ผู้อื่นดำเนินการแทน (sub-contracting) N/A Yes