accountant and another firm is engaged to perform segments of the engagement? If yes, describe how the firm confirms the independence of such other firms 15 Any audit partners where they are employed

resources to ensure that they are appropriately and consistently applied to support SOQM activities and audit service quality? _x000D_&1#&"Tahoma"&12&KC0C0C0 SEC Classification : ใช้ภายใน (Internal)

5.1. Do No Significant Harm The “Do No Significant Harm” (DNSH) principle is applied to the taxonomies with multiple objectives in order to make sure that one objective does not cause damage to other