firm? If yes, Is the center: (a) Personnel within the firm? (b) Individuals from a network firm? What audit procedures are assigned? _x000D_&1#&"Tahoma"&12&KC0C0C0 SEC Classification : ใช้ภายใน (Internal
focus of their performance - commerciality or technical competence? 7 How do staff become partners - how are they appointed / what are the qualifications/ what preparations must be made for this
support of its quality management policies and procedures. B13 Do the individual or individuals assigned operational responsibility for the firm’s QM system by the firm leadership have sufficient and
the Audit Engagement Partner, an independent partner, or a key audit partner for this client or a partner in the chain of command; and ii. has he/she been appointed as a director or to a key management