http://172.19.1.196:8983/solr/secweb/select?q=engaged shifting OR "engaged shifting" OR "occupied changing" OR "occupied transitioning" OR "involved changing" OR "involved transitioning"&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
accountant and another firm is engaged to perform segments of the engagement?
If yes, describe how the firm confirms the independence of such other firms
15
Any audit partners where they are employed