by batteries or zero-emissions fuels) not violating any conditions in the Table 14 are automatically eligible. The related measurement metric for shipping criteria is the Annual Efficiency Ratio (AER
(measurement metric) ของเงื่อนไขและตัวชี้วัดที่ใช้กับการขนส่งทางเรือ คืออัตราส่วนประสิทธิภาพประจำปี (Annual Efficiency Ratio: AER) ซึ่งวัดการปล่อยคาร์บอนที่เกี่ยวข้องกับการขนส่ง โดยนำขนาดของเรือ (น้ำหนักบรรทุก
the firm: Firm's Reference /Guidance Notes Description 1 How does the firm establish the internal communication process to enable personnel and engagement teams to understand and carry out the SOQM
appropriate experience and ability, and necessary authority, to assume that responsibility. If yes, is their appropriate experience and ability sufficient to identify and understand quality management issues
are aware of and understand the firm’s audit manual and perform audit work in accordance with firm’s audit manual? 3 Do the firm policies and procedures specify the forms and contents of working papers
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