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
must abide by the following set of international norms, rules, and regulations (including, but not limited to): • Basel Convention on the Control of Transboundary Movements of Hazardous Waste and their
and implemented? In the case that matters regarding differences of opinion has not been resolved, can audit reports be issued? 4 Does the firm use service providers for the purposes of consulting on
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
accounting standards and the internal control environment. - Whether the client is aggressively concerned with maintaining the firm’s fees as low as possible. - Indications of an inappropriate limitation in
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
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
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
) quality risks and (3) responses? 6.1 Please provide the list of circumstances that can have an impact on risk assessment process. 6.2 Please provide a detailed description and schedule of the procedures to
ปลอดภัยด้าน IT และ (3) มีอำนาจหน้าที่ (authority) เพียงพอในการปฏิบัติหน้าที่ได้อย่างมีประสิทธิภาพและประสิทธิผล โดยสามารถ ดำเนินการอย่างน้อย ดังนี้ (ก) รายงานปัญหาหรือเหตุการณ์ที่มีนัยสำคัญซึ่งกระทบต่อความ