; • Engagements for entities in development stage; and • Requirement from the law or regulation on accepting or continuing a client engagement or withdrawing from engagement. If no, describe how the firm obtains
development. ** Post-sunset dates, amber certification is no longer available ** Energy efficiency measures are covered under these energy sector criteria by the very means of establishing thresholds using
confidence in service quality? (e.g. firm's SOQM, firm's strategy and governance & leadership, transparency report, firm inspection results, non-compliance with law and regulation and responses to emerging
Leisure 1,962.10 2 14 Industrial Materials and Machinery 15 Printing and Publishing 16 Property Development 16,153.90 10 17 Paper and Printing Materials 18 Fashion 19 Transportation and Logistics 5,400.00 3
Materials and Machinery 15 Printing and Publishing 16 Property Development 27,945.00 14 17 Paper and Printing Materials 18 Fashion 19 Transportation and Logistics 18,000.00 1 20 Automotive 200.00 1 21
to the preparer? If yes, please describe the responses. (e.g. Considering whether the work performed is in accordance with the firm's policies, professional standards and law & regulatory requirements
. Personnel development C Personnel development: Firm's Reference /Guidance Notes Description 1 Does the firm have an induction course for new audit staff that communicates the firm’s policies and procedures
procedures properly covered in induction, professional training and Continuing Professional Development for all principals and staff? B12 Do these written policies and procedures cover the following general
of percentage for each source including the network firm, the TSQM manual published by TFAC, and internal development? 4 How does the firm design organizational structure for the risk assessment
(IT operation) และงานด้านพัฒนาระบบ IT (IT development) สอดคล้องตามหลักการถ่วงดุล (check and balance) ที่ดี (2) เป็นผู้ที่มีความรู้ความสามารถหรือมีประสบการณ์ด้าน IT และด้านการบริหารจัดการความมั่นคง