describe (e.g., significant matters that need to be reported to the global network, significant policies that require approval from firm's leader). _x000D_&1#&"Tahoma"&12&KC0C0C0 SEC Classification : ใช้

Does the firm have documented responses e.g., policies and procedures appropriate to the size and nature of the firm? B9 Does the firm’s leader communicate its policies for quality to its personnel? If

deficiencies found as part of evaluation? B6 Does the firm communicate to person who take care of in-house training to include the deficiencies area in the next training course cycle? B7 Whether the policies

. Personnel development C Personnel development: Firm's Reference /Guidance Notes Description 1 Does the firm have an induction course for new audit staff that communicates the firm’s policies and procedures