Relationships: Are there any business relationships between the firm, principals or staff or their family members and the audit client or its affiliates? e.g. joint ventures, joint property interests etc. 2
respond to such changes or adjustments. 6.3 Please provide the names of the key responsible persons for these procedures and details of relevant actions. 6.4 Please describe communication methods between
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
communicates to the engagement team? 4 Does the firm have a disclosure checklist for the audit of a listed Company? If yes, please attach a disclosure checklist If no, describe how the firm ensures financial
emissions will be eligible) • As for freight transport by rail, it is eligible if direct emissions are below 25 gCO2/tkm until 2027 (after this year only rolling stock with zero direct emissions will be
236,735.45 83 1.Domestic Offering Domestic Offering 216,112.43 79 1.Thai Juristic Persons Thai Juristic Persons 216,112.43 79 1.Listed Companies Listed Companies 177,805.88 61 1.SET SET 175,525.98 53 01
327,780.06 171 1.Domestic Offering Domestic Offering 327,780.06 171 1.Thai Juristic Persons Thai Juristic Persons 327,780.06 171 1.Listed Companies Listed Companies 215,068.15 45 1.SET SET 215,041.15 44 01
, for example: - The identity and business reputation of the client’s principal owners, key management, and those charged with its governance. - The nature of the client’s operations, including its
any relevant policies and procedures B18 Are there any changes in the firm's strategic and business planning in the current year? Please describe the firm's strategic and business plans for this year
.Thai Juristic Persons Thai Juristic Persons 543,892.51 1.Short-term Debt Securities Short-term Debt Securities 327,830.07 1.Thai Investors Thai Investors 327,780.07 Institutions 257,599.59 High Net Worth