in flow or hydro-peaking operations) and sediment flow; o measures to protect or enhance habitats • The effectiveness of those measures is monitored in the context of the authorisation or permit
turnover in busy season? 4 How does the firm address concerns regarding the competence and capabilities of engagement team members, including ensuring they have sufficient time to perform their
relevant party because it needs to communicate with them about the network requirements. 2 What information does the firm specify to communicate with those external parties in order to enhance stakeholder
, for example, a methodology, industry or subject matter specific guide; and - The firm is able to complete the engagement within the reporting deadline. 4 Does the firm inform personnel of its acceptance
principal, staff or immediate family members made or accepted loans/guarantees to/from an audit client or its affiliates? (This includes through any connected entities) Has the firm made or accepted any loans
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
quality management of audit engagement? 2 Where are standard audit manuals kept? Do the firm policies and procedures maintain or provide its personnel access to adequate and up-to-date audit manual, firm’s
defeciencies detected by external parties or any other factors, how does the audit firm design procedures to respond to such changes or adjustments, for example, procedures of updating (1) quality objectives (2
the ultimate shareholder(s) delegate or assign their authorization to the CFO? B4 How does the firm design its organizational structure that promotes quality, tranparency, and acting in the best
กับบุคคลอื่นต่อ (sub-contracting to another supplier) N/A Yes/Partial/No N/A N/A N/A N/A N/A 1 0 1 D2.2 #13 x 2.2(2) 2(9) 2.2(2) #2(9) มีการประเมินด้านคุณภาพและความน่าเชื่อถือของบุคคลภายนอก โดยพิจารณา