computer technology - at firm: • use of intelligent software to carry out audit procedures; and • computer generated audit files _x000D_&1#&"Tahoma"&12&KC0C0C0 SEC Classification : ใช้ภายใน (Internal)
nature and complexity through appropriate training and participation; • understanding of professional standards and applicable legal and regulatory requirements; • technical knowledge and expertise
individual's understanding of the entity's industry and relevant experience for engagements of similar nature and complexity before assigning them as an EQr to an engagement? - How does the firm consider the