firm considers as high risk? Please describe the relevant responses to these risks 2 Does the firm consider all ethical requirements outlined in the Code of Ethics during the risk assessment process for

behavior regarding selling of non-audit services? 2 Consider and beware of firm’s ethics and professional skepticism in context of being “business advisers” 3 How does the firm prevent undue influence being

principles and conventions, and relevant Thailand laws. On later stages of development of the Taxonomy activity-specific DNSH may also be added. Any activity owner who may want to utilize the present taxonomy