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

4.2.4 Freight transport by road climate change mitigation This class includes: • all freight transport operations by road • logging haulage • stock haulage • refrigerated haulage • heavy haulage • bulk

responsibilities? 5 Does the firm have responses to quality risks to monitor the workload and availability of engagement partners and audit staff? If yes, please describe. 6 How does the firm manage planning

prioritized over financial and operational factors when considering the acceptance or continuation of a client relationship? 2 How do the partners manage conflicting demands on their time from clients and/or

กอง (Bulk carrier) 0-9999 DWT 24.6 16.4 8.2 0 2 เรือบรรทุกสินค้าเทกอง 10000-39999 DWT 6.6 4.4 2.2 0 3 เรือบรรทุกสินค้าเทกอง 35000-59999 DWT 4.6 3.1 1.5 0 4 เรือบรรทุกสินค้าเทกอง 60000-99999 DWT 3.6 1.4