system of quality management (SOQM)? If yes, Does the firm leadership provide the designated partner with the required authority and resources and take responsibility for the adequacy of firm’s response
the firm have a partner or manager level individual who is responsible for its monitoring process? If yes, does the responsible person have sufficient and appropriate experience, authority, and time
taxonomy, the entity being evaluated must first comply with all laws, regulations and requirements established by the law of Thailand or the law of the country where the activity takes place. The criteria
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
to key members of client management and those charged with governance? 8 Do engagement partners have the appropriate capabilities, competence, authority and time to perform the role? 9 Are the
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
responsibility of all independence issues? If yes, Does he/she have the seniority, experience, authority and resources and take responsibility for the adequacy of firm’s procedures? 2 For firms without designated
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
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
ชื่อเสียง หรือฐานะของผู้ประกอบธุรกิจ หรือการใช้บริการของลูกค้า 4. D1 # H M L S สธ. 38/2565 นป. 7/2565 การควบคุมที่ สธ. # นป. การควบคุมที่ควรมี ระดับความสำคัญของ การควบคุม วิธีการเก็บหลักฐาน (Methods of