(the “time-on” period)? 2.1 For Listed Companies: Has any key audit partner who was rotated off returned to a position of responsibility in the audit within a period of (“the cooling-off period”) - five
engagement quality reviewer ("AEQr")? If yes, please describe the criteria for appointment and eligibility of AEQr. 4 How does the firm respond to the circumstances in which the eligibility of the EQr to
years. Evidence of such programmes might be the current development of renewable energy facilities that are due to come online in the near term, or the auction of PPAs for renewables. AND / OR • The
) quality risks and (3) responses? 6.1 Please provide the list of circumstances that can have an impact on risk assessment process. 6.2 Please provide a detailed description and schedule of the procedures to
describe the reasons for each schedule. Such as, monitoring activity of independent declaration every [month]. A6 How does the firm consider any circumstances or factors that require the firm to perform
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
turnover in busy season? 4 How does the firm address concerns regarding the competence and capabilities of engagement team members, including ensuring they have sufficient time to perform their
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
the quality risks in Acceptance and Continuance of Client Relationships and Specific Engagement element that the firm considers as high risk? Please describe the relevant responses to these risks. A.1
Carbon Certification: ISCC Plus) - องค์กรว่าด้วยวัสดุชีวภาพที่ยั่งยืน (Roundtable of Sustainable Biomaterials: RSB) - หลักการและเกณฑ์ความยั่งยืนของถั่วเหลือง (Round Table on Responsible Soy: RTRS) • เป็น