/were they in management positions? 7 Are there are any staff/principals who have returned from such a loan staff assignment – if so what has been their role, if any, in the audit of that client following

identified physical climate risks that are material to that activity. An adaptation plan for the implementation of those solutions is drawn up accordingly. For new activities and existing activities using

including standardized forms, checklists, and questionnaires that are to be used in the performance of engagements? If no, describe how the firm determines appropriate working papers for an engagement and

focus of their performance - commerciality or technical competence? 7 How do staff become partners - how are they appointed / what are the qualifications/ what preparations must be made for this

Reference /Guidance Notes Description B1 Does the firm evaluate the effect of deficiencies noted as a result of monitoring process and determine whether they are either 1) Instances that do not necessarily

on an ongoing basis or what process taken to reduce that risk. 9 How is client continuance dealt with in the cases of proposed or ongoing litigation? 10 Has the firm been in any tender process

that the firm considers as high risk? Please describe the relevant responses to these risks B1 Who is the ultimate shareholder(s) that have ultimate control of the audit firm, and;? B2 Who has the

activities and provide quality services? This includes: (a) What channels and methods are used? (b) What is the frequency of communication? (c) How does the firm ensure appropriate communication for the

quality objective as mentioned in TSQM1 and 2? If not, please provide the details of the minimum objectives that are absent and describe any reasons for their absense. 1.2 Does the audit firm completely

LCSR010008 Page 1 of 1 (Record: 0) ชื่อรายงาน : [NEW] รายงานข้อมูลการขอรับใบอนุญาติประกอบธุรกิจหลักทรัพย์ ธุรกิจสัญญาซื้อขายล่วงหน้า ธุรกิจทรัสต์และธุรกิจสินทรัพย์ดิจิทัล (LCSR010008) เงื่อนไข