difficult or contentious matters or matters involving differences of opinion? - How does the firm monitor and support the EQr to ensure they can perform their review in a timely and efficient manner

perform an engagement prior to accepting an engagement? If no, describe how the firm determines that it can complete the engagement competently If yes, how this decision is reached and whether it is

firm’s strategic and business plan. If yes, please describe. 2 How does the firm conduct the estimation of personnel needs (e.g. developing succession plan)? 3 How does the firm deal with the staff

/guarantees to/from an audit client or its affiliates (how does it ensure it monitors its financial relationships?) B.II Business Relationships: Firm's Reference /Guidance Notes Description 1 Business

. 2 When the relevant quality risk items are identified, how does the audit firm develop any procedures or processes to assess the level of quality risks? Please provide the details of followings

can timely identify, capture, process, communicate and maintain relevant and reliable information for supporting the SOQM? 3 How does the firm keep the communicated information current, meaningful and

ultimate responsibility over the system of quality management (SOQM) functions within the firm? B3 Does the person that has ultimate control in the firm be a CFO or managing partner of the firm? If not, how

its policies and procedures? – Monitoring Process If yes, please specify 1) Who perform such function e.g., in-house, outsource, network firm? 2) How often the firm performs monitoring function? A2 Does

managed reduction plan (MRP) that shows how the ship can remain under the emissions intensity threshold during the operational life of the ship. Red list of activities 4.3. Red list of activities Activities

) สำหรับบริษัทระบุชื่อและหน้า ของเอกสารที่เกี่ยวข้องที่นำส่งเพื่อพิจารณา *กรุณานำส่งเป็น File แยก ไม่ Embedded File มาในเอกสาร Checklist นี้* 8 I คำถามเกี่ยวกับมาตรการควบคุมและข้อมูลเพิ่มเติม 9 J (ให้บริษัท