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
, describe. 17 Does the firm have staff consultation unit or counselor/counselee system? _x000D_&1#&"Tahoma"&12&KC0C0C0 SEC Classification : ใช้ภายใน (Internal) D. Performance Evaluation D Performance