establishing a specific time period to make that evaluation? If yes, do the conditions include: • significant changes in the client (such as ownership, management, nature of business or financial position
additional monitoring activites, beyond those mentioned in questionaire A5, such as changes in quality objectives, quality risks and responses during a year? Please briefly describe those additional monitoring
14064-1:2018 or ISO 14064-2:2019 equivalents • At retrofitting, measurement equipment for monitoring of physical emissions, such as those from methane leakage, is installed or a leak detection and repair
) Commercially Available? (b) Produced by an international firm of which the firm is a member? (c) Developed internally by the firm? If no, How does the firm ensure that assurance engagements are performed in
A. RAP and HR Planning A.0 Risk Assessment Process for Resources element: Firm's Reference /Guidance Notes Description 1 What are the quality risks in Resources element that the firm considers as
/were they in management positions? 7 Are there are any staff/principals who have returned from such a loan staff assignment – if so what has been their role, if any, in the audit of that client following
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
describe the communication process for the change and adjustment to each risk owners in SOQM. 6 When there are circumstances that lead to a change or adjustment in the risk assessment process, such as
element that the firm considers as high risk? Please describe the relevant responses to these risks. A.1 Information System: Firm's Reference /Guidance Notes Description 1 How does the firm determine what
N/A N/A N/A N/A 1 0 1 D1 #20 x 2.2.1 (2) 4 2.2.1 (2) #4 มีการประเมิน IT Risk ให้เท่าทันต่อการเปลี่ยนแปลงความเสี่ยงขององค์กร (company risk profile) อันอาจจะเกิดจากปัจจัยทั้งภายในและภายนอกองค์กร เช่น