Questionnaire No. Particulars Firm's Reference /Guidance Notes Description 1 Does the audit firm design and implement the risk assesment process that includes the identification of quality objectives

Questionnaire A Monitoring the Firm’s Quality Management Policies and Procedures Firm's Reference /Guidance Notes Description A1 Does the whole firm perform inspection to evaluate its compliance with

element that the firm considers as high risk? Please describe the relevant responses to these risks. A.1 Information System: Firm's Reference /Guidance Notes Description 1 How does the firm determine what

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

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

element that the firm considers as high risk? Please describe the relevant responses to these risks A.1 Audit methodology and procedures: Firm's Reference /Guidance Notes Description 1 Does the firm use

firm considers as high risk? Please describe the relevant responses to these risks 2 Does the firm consider all ethical requirements outlined in the Code of Ethics during the risk assessment process for

to allocate GHG emissions to the biomass for energy purpose based on energy content of the biomass-based products. For such facilities, only the biomass for energy purposes need to meet the GHG

พื้นฐานของค่าความร้อน (energy content) ของผลิตภัณฑ์ชีวมวลนั้น ๆ และแบ่งสัดส่วนการปล่อยก๊าซเรือนกระจกออกเป็น 2 ส่วน ได้แก่ ส่วนที่เกิดจากการผลิตผลิตภัณฑ์ชีวมวลเพื่อวัตถุประสงค์ด้านพลังงาน และส่วนที่เกิด