http://172.19.1.196:8983/solr/secweb/select?q=decision merger OR "decision merger" OR "choice consolidation" OR "choice amalgamation" OR "selection consolidation" OR "selection amalgamation"&wt=json&indent=true&facet=true&facet.field=key_filetype&facet.field=key_sitemap&facet.field=system_name&facet.field=key_keywords&hl=on&hl.fragsize=200&hl.fl=id,title_th,searchcontent_th&defType=edismax&qf=searchcontent_th&qf=id&qf=title_th^1000000&pf=title_th~5^1&pf=searchcontent_th~5^10000&ps=2&mm=100&qf=title_th_default&fq=key_filetype%3Axlsx&start=0&rows=10
perform an engagement prior to accepting an engagement? If no, describe how the firm determines that it can complete the engagement competently If yes, how this decision is reached and whether it is