Energy and Utilities 10 Finance and Securities 2,063.60 1 11 Foods and Beverages 12 Health Care Services 16 Property Development 17 Paper and Printing Materials 19 Transportation and Logistics 21

Banking 03 Construction Materials 04 Petrochemicals and Chemicals 08 Energy and Utilities 10 Finance and Securities 11 Foods and Beverages 12 Health Care Services 16 Property Development 17 Paper and

materials regarding the applicable independence? 6 Are ethics policies and procedures properly covered in induction, professional training and Continuing Professional Development for all principals and staff

; • Engagements for entities in development stage; and • Requirement from the law or regulation on accepting or continuing a client engagement or withdrawing from engagement. If no, describe how the firm obtains

development. ** Post-sunset dates, amber certification is no longer available ** Energy efficiency measures are covered under these energy sector criteria by the very means of establishing thresholds using

. Personnel development C Personnel development: Firm's Reference /Guidance Notes Description 1 Does the firm have an induction course for new audit staff that communicates the firm’s policies and procedures

procedures properly covered in induction, professional training and Continuing Professional Development for all principals and staff? B12 Do these written policies and procedures cover the following general

of percentage for each source including the network firm, the TSQM manual published by TFAC, and internal development? 4 How does the firm design organizational structure for the risk assessment

(IT operation) และงานด้านพัฒนาระบบ IT (IT development) สอดคล้องตามหลักการถ่วงดุล (check and balance) ที่ดี (2) เป็นผู้ที่มีความรู้ความสามารถหรือมีประสบการณ์ด้าน IT และด้านการบริหารจัดการความมั่นคง

รักษาระบบ IT (system acquisition, development and maintenance) (11) การบริหารจัดการเหตุการณ์ผิดปกติด้าน IT (IT incident management) (12) แผนฉุกเฉินด้าน IT (IT contingency plan) 1. (ร่าง) นโยบายการรักษา