responsibilities engagement partner clearly defined and communicated to that partner? 10 Does the firm have policies and procedures regarding to the assignment of engagement teams and the level of supervision
(f) changes to policies and procedures C2 Does the firm have channels for firm personnel to raise any concerns in a manner that enable them to come forward without fear of reprisals? If yes, please
) quality risks and (3) responses? 6.1 Please provide the list of circumstances that can have an impact on risk assessment process. 6.2 Please provide a detailed description and schedule of the procedures to
facilities must also meet one of the following criteria: • The facility is demonstrably purposefully built in conjunction with intermittent renewables AND / OR • The facility is contributing to a grid which
principal auditor, Does the firm have policies & procedures to ensure the quality of audit work done by the other firm that includes as a part of the engagement such as subsidiary and associate? Please
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
, integrity and objectivity) with professional and regulatory requirements 13 Does the firm provide its personnel with the firm’s list of clients and any related entities and inform them on a timely basis as to
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
assurance that its understanding is in agreement with the client’s understanding of the work to be performed. 12 Have there been any major gains/losses of clients in the year? _x000D_&1#&"Tahoma"&12&KC0C0C0
ปฏิบัติงาน • ระดับที่ 2 (second line of defense) : การบริหารความเสี่ยงและกำกับดูแลการปฏิบัติตามกฎหมายและหลักเกณฑ์ที่เกี่ยวข้อง • ระดับที่ 3 (third line of defense) : การตรวจสอบ N/A Yes/Partial/No N/A N/A N