responsibility of all independence issues? If yes, Does he/she have the seniority, experience, authority and resources and take responsibility for the adequacy of firm’s procedures? 2 For firms without designated
system of quality management (SOQM)? If yes, Does the firm leadership provide the designated partner with the required authority and resources and take responsibility for the adequacy of firm’s response
the firm have a partner or manager level individual who is responsible for its monitoring process? If yes, does the responsible person have sufficient and appropriate experience, authority, and time
committee, investors, regulators, network firms, other networks, other service providers) Why are they considered relevant parties? For example, - The firm may consider a regulatory authority as a relevant
ปลอดภัยด้าน IT และ (3) มีอำนาจหน้าที่ (authority) เพียงพอในการปฏิบัติหน้าที่ได้อย่างมีประสิทธิภาพและประสิทธิผล โดยสามารถ ดำเนินการอย่างน้อย ดังนี้ (ก) รายงานปัญหาหรือเหตุการณ์ที่มีนัยสำคัญซึ่งกระทบต่อความ
to key members of client management and those charged with governance? 8 Do engagement partners have the appropriate capabilities, competence, authority and time to perform the role? 9 Are the
exercised where significant level of non-audit services (e.g. in terms of fees earned and/or potential embarrassment where mistakes are made)? 4 How are client relationships managed – are there separate
Projects in hydropower have a potential of causing massive damage to the environment by their scale and operation. Thus, in order to be eligible for the construction of a new hydropower plant under the
the engagement team; (b) having the competence and capabilities, including sufficient time, and the appropriate authority to perform EQR; (c) complying with relevant ethical requirements, including in
เหตุการณ์ความเสี่ยง (likelihood) และความมีนัยสำคัญหรือผลกระทบ ที่จะเกิดขึ้น (potential impact) จากเหตุการณ์ดังกล่าว N/A Yes/Partial/No N/A N/A N/A N/A N/A 1 0 1 D1 #19 x x x 2.2.1 (2) 3 2.2.1 (2) #3 การ