client relationship partners or does the Registered Auditor conduct this role? If so – how is professional independence maintained? 5 How does firm deal with client retention where client forms a

firm’s strategic and business plan. If yes, please describe. 2 How does the firm conduct the estimation of personnel needs (e.g. developing succession plan)? 3 How does the firm deal with the staff

policies and procedures and reference materials which include materials related to the client it serves? If yes, Please describe the policies and procedures. How does the firm ensure that all audit staffs

decisions for audit client; ·    operate an enforcement mechanism to promote compliance with the policies and procedures; ขึ้ ·    require the Ethics Partner to carry out appropriate investigations, where the

party because it is required to communicate about non-compliance with laws and regulations (NOCLAR) committed by a client to the appropriate regulator; - The firm may consider the network firm as a

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