? 7 Do these written policies and procedures cover the following general matters: ·    ensure communication of independence requirements to its personnel; ·    require principals and staff to be alert

relevant regulatory or reporting requirements, or the ability to gain the necessary skills and knowledge effectively; - The firm has sufficient personnel with the necessary competence and capabilities

is relevant and reliable information to enable proper functioning of SOQM? 2 How does the firm manage the information system (including the use of paper-based and electronic forms) to ensure that it

(Net Profit) *งบการเงินเฉพาะกิจการ *หากมีผลขาดทุนสุทธิ ให้ใส่เครื่องหมาย - (ลบ) ไว้หน้าจำนวนเงิน Year [งบการเงินประจำปีล่าสุดที่มี ซึ่งผ่านการสอบทานโดยผู้สอบบัญชี] ล้านบาท Year-1 [งบการเงินย้อนหลัง 1 ปี

quality management (SOQM). 12 Does the firm organize audit teams by industries of clients? If yes, please describe. 13 How does the firm ensure completeness and accuracy of timesheet recording? _x000D_&1

) Commercially Available? (b) Produced by an international firm of which the firm is a member? (c) Developed internally by the firm? If no, How does the firm ensure that assurance engagements are performed in

these key responsible persons and key responsible persons in risk assessment process to ensure that changes or adjustments are communicated in timely manner. &1#&"Tahoma"&12&KC0C0C0SEC Classification

matters: ·     ensure firm’s commercial considerations do not override the quality of work performed; ·     The firm’s performance evaluations, compensation, and promotion (including incentive systems) with

monitoring and remediation activities, how does the firm communicate these deficiencies to the key responsible persons within the SOQM to ensure timely adjustment of quality objectives, quality risks, and

ecosystems naturally present in the affected water bodies: o measures to ensure downstream and upstream fish migration (such as fish friendly turbines, fish guidance structures, state-of-the-art fully