activities that are not compliant with green or amber criteria are non-compliant • Power plants dedicated to support fossil fuel infrastructure are excluded In this current version, the existing facility
Does the firm have access to current guidance materials regarding the applicable independence, integrity, and objectivity requirements? a. If “yes,” describe the source of such material (such as access
evaluate clients risk? 5 Regarding integrity checks, does the firm conduct, for example: • communications with existing or previous professional accountants; • inquiry of personnel/third parties such as
can timely identify, capture, process, communicate and maintain relevant and reliable information for supporting the SOQM? 3 How does the firm keep the communicated information current, meaningful and
any relevant policies and procedures B18 Are there any changes in the firm's strategic and business planning in the current year? Please describe the firm's strategic and business plans for this year
, procedures, checklist, and system of quality management is appropriately revised to address the observed deficiencies. B8 Review the previous year’s ACR report with the current year and find out how the action
ครอบคลุมการดำเนินการอย่างน้อย ดังนี้ (ก) กำหนดผู้รับผิดชอบต่อความเสี่ยง หรือเจ้าของความเสี่ยง (risk owner) (ข) ระบุการควบคุมที่มีอยู่ในปัจจุบัน (existing control) (ค) วิเคราะห์โอกาสหรือความถี่ที่จะเกิด