http://172.19.1.196:8983/solr/secweb/select?q=detected growth OR "detected growth" OR "Advanced Info Service Expansion" OR "Advanced Info Service development" OR "AIS Expansion" OR "AIS development"&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
defeciencies detected by external parties or any other factors, how does the audit firm design procedures to respond to such changes or adjustments, for example, procedures of updating (1) quality objectives (2