responsibilities, as well as the involvement of responsible partners (including the engagement partner, signing partner, and other key audit partner)? _x000D_&1#&"Tahoma"&12&KC0C0C0 SEC Classification : ใช้ภายใน

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

A. RAP & Client Acceptance A.0 Risk Assessment Process for Acceptance and Continuance of Client Relationships and Specific Engagement element: Firm's Reference /Guidance Notes Description 1 What are

reserve? A3 Does the monitoring process required those performing the engagement or the engagement quality management review are not involved in inspecting the engagements? A4 Does the firm have monitoring

turnover in busy season? 4 How does the firm address concerns regarding the competence and capabilities of engagement team members, including ensuring they have sufficient time to perform their

the firm: Firm's Reference /Guidance Notes Description 1 How does the firm establish the internal communication process to enable personnel and engagement teams to understand and carry out the SOQM

regard to its partners and professional staff are designed to demonstrate the firm’s overriding commitment to quality; ·       The firm devotes sufficient resources for the development, documentation and