position at the client? (d)  If not a partner – were they a former member of the engagement team within the last two years and have they joined the client as a director or in a key management position? 3

the scope of work. - Indications that the client might be involved in any criminal activities. - The reasons for the proposed appointment of the firm and nonreappointment of the previous firm. - The

, procedures, checklist, and system of quality management is appropriately revised to address the observed deficiencies. B8 Review the previous year’s ACR report with the current year and find out how the action

Questionnaire No. Particulars Firm's Reference /Guidance Notes Description 1 Does the audit firm design and implement the risk assesment process that includes the identification of quality objectives

that the firm considers as high risk? Please describe the relevant responses to these risks B1 Who is the ultimate shareholder(s) that have ultimate control of the audit firm, and;? B2 Who has the

development. ** Post-sunset dates, amber certification is no longer available ** Energy efficiency measures are covered under these energy sector criteria by the very means of establishing thresholds using

standardized audit manual, audit policies and procedures on all audit and assurance assignments? And does the firm use specific audit manual for special industries of clients? If yes, Is the audit manual: (a

firm’s strategic and business plan. If yes, please describe. 2 How does the firm conduct the estimation of personnel needs (e.g. developing succession plan)? 3 How does the firm deal with the staff

LCSR010008 Page 1 of 1 (Record: 0) ชื่อรายงาน : [NEW] รายงานข้อมูลการขอรับใบอนุญาติประกอบธุรกิจหลักทรัพย์ ธุรกิจสัญญาซื้อขายล่วงหน้า ธุรกิจทรัสต์และธุรกิจสินทรัพย์ดิจิทัล (LCSR010008) เงื่อนไข

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