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

already has a share of intermittent renewables deployment of at least 20% or has credible evidence of programmes in place that increase the share of intermittent renewables to this level within the next 10

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

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

describe the communication process for the change and adjustment to each risk owners in SOQM. 6 When there are circumstances that lead to a change or adjustment in the risk assessment process, such as

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

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

assurance that it deals appropriately with: (a) complaints and allegations that the work performed by the firm fails to comply with professional standards (including TSQM) and regulatory and legal

ที่ผู้ประกอบธุรกิจควรจัดให้มีตามที่ประกาศกำหนด (ไม่ต้องกรอกข้อมูลใดๆ) 2. คำอธิบาย Column ใน Sheet ผู้ประกอบธุรกิจขนาดเล็ก และ ผู้ประกอบธุรกิจทั่วไป ลำดับที่ Column คำอธิบาย 1 A หัวข้อข้อกำหนด ตามประกาศ