evaluate clients risk? 5 Regarding integrity checks, does the firm conduct, for example: • communications with existing or previous professional accountants; • inquiry of personnel/third parties such as

, integrity and objectivity) with professional and regulatory requirements 13 Does the firm provide its personnel with the firm’s list of clients and any related entities and inform them on a timely basis as to

, including knowledge of relevant information technology; • knowledge of relevant industries in which the clients operate; • ability to apply professional judgment; • Understanding of the firm’s system of

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

(Value of asset under management) *ข้อมูล ณ วันที่ 30 กันยายน 2565 - 0 ล้านบาท L 1 3 จำนวนลูกค้า (Number of customers) *ข้อมูล ณ วันที่ 30 กันยายน 2565 - 0 ราย L 1 4 ร้อยละของมูลค่าธุรกรรมของลูกค้ารายย่อย