coastal waters, whether scheduled or not; • transport by towing or pushing of barges, oil rigs etc. This class also includes: • rental of pleasure boats with crew for sea and coastal water transport
staff along with necessary interpretations and quality management standards. 14 How does the firm ensure that those involved in special audits or audit clients in a specialized industry (e.g., financial
กับเกณฑ์สีเขียว โดยเงื่อนไขนี้ใช้กับเรือที่ถูกจัดว่าเป็นเรือขนส่งก๊าซธรรมชาติเหลว (Liquified natural gas (LNG) carriers) หรือเรือบรรทุกน้ำมันดิบ (Crude Oil Tankers) เรือสินค้าเทกองแห้ง ที่ใช้ในการขนส่ง
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
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
their return? B.IV Employment with Firm: Firm's Reference /Guidance Notes Description 1 Employment with Firm: Has any former director or employee of any audit client joined the audit firm in the last two
engagement team carry out their work in accordance with the planned approach. (d) Addressing significant matters arising during the engagement, considering their significance and modifying the planned approach
ภายใน (Internal) Questionnaire_C C Communication with external parties: Firm's Reference /Guidance Notes Description 1 Who are the relevant external parties with the firm? (e.g. management, audit
quality objective as mentioned in TSQM1 and 2? If not, please provide the details of the minimum objectives that are absent and describe any reasons for their absense. 1.2 Does the audit firm completely
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