regarding their Listed clients and if so, did this change the nature of services/fees charged? 11 Does the firm document its understanding with the client regarding the services to be performed by obtaining
? B6.1 Please provide the firm's organization chart for SOQM that shows all the responsibilities for SOQM functions (all areas of TSQM's elements), including risk assessment, compliance with independence
required? If yes, please describe. 11 Does the firm's policies and procedures include the determination of the engagement team’s: • understanding of, and practical experience with, engagements of a similar
process? Please provide an organization chart of the risk assessment process including the names of key responsible persons and their key roles. 5 How does the audit firm consider circumstances that require
individual's understanding of the entity's industry and relevant experience for engagements of similar nature and complexity before assigning them as an EQr to an engagement? - How does the firm consider the
หน้าที่และความรับผิดชอบให้กับบุคคลากรผู้ปฏิบัติงานด้าน IT 2. สอบทาน "แผนผังองค์กรสารสนเทศ (IT Organization chart)" เทียบกับ "คำบรรยายลักษณะงาน (Job description)" เพื่อให้มั่นใจว่ามีการจัดทำเอกสารคำบรรยาย