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

performance of part of the firm which is substantially dependent on fees from an audit client? 2 Listed Companies: Are there any audits where the total fee (for Listed Company audit client and all subsidiaries

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

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

.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

A. RAP & Client Acceptance A.0 Risk Assessment Process for Acceptance and Continuance of Client Relationships and Specific Engagement element: Firm's Reference /Guidance Notes Description 1 What are

1.Thai Juristic Persons Thai Juristic Persons 543,892.49 Commercial Papers 189,108.67 Short-term Bonds 22,590.00 Long-term Bonds 195,319.75 Convertible Bonds 3,328.88 Securitized Bonds Structured

1 Thai Juristic Persons By Thai Juristic 543,842.49 1.Short-term Debt Securities Short-term 327,780.06 Public Offerings 800.00 Institutions / High Net Worth Investors 262,656.39 Private Placements

Questionnaire No. Particulars Reference /Guidance Notes Description Risk Assessment Process for Governance and Leadership element A1 What are the quality risks in Governance and Leadership element