intensity meets declining amber thresholds for the Energy Sector with a prescribed sunset date (Table 11) • Life-cycle GHG emissions are calculated based on project-specific data using ISO 14067:2018 or ISO

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

from network firms)? If yes, please describe. 2 Does the firm have specific Continuing Professional Development (CPD) policies and procedures for all staff members and consultants of the firm? 3 What are

and to develop appropriate responses e.g., relevant policies and procedures. B14 Describe how the firm continually evaluates client relationships, other non-audit services, and specific engagements so

procedure to evaluate the effect of the identified deficiencies? If yes, please describe those criteria and procedure. B3 Does the firm communicate (Audit Compliance Review Report) with specific corrective

within the firm, with legal counsel or other parties). A.II Specific Policies and Procedures Firm's Reference /Guidance Notes Description 1 Partners / Staff Leaving: Does the policies and procedure require

standardized audit manual, audit policies and procedures on all audit and assurance assignments? And does the firm use specific audit manual for special industries of clients? If yes, Is the audit manual: (a

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