assurance that its understanding is in agreement with the client’s understanding of the work to be performed. 12 Have there been any major gains/losses of clients in the year? _x000D_&1#&"Tahoma"&12&KC0C0C0
turnover in busy season? 4 How does the firm address concerns regarding the competence and capabilities of engagement team members, including ensuring they have sufficient time to perform their
Projects in hydropower have a potential of causing massive damage to the environment by their scale and operation. Thus, in order to be eligible for the construction of a new hydropower plant under the
)? If so, what is firm’s involvement in such for audit clients and does it include any of the following: (a) advice affecting accounting treatments giving issue to true and fair view; (b) TR on contingent
communicates to the engagement team? 4 Does the firm have a disclosure checklist for the audit of a listed Company? If yes, please attach a disclosure checklist If no, describe how the firm ensures financial
, please provide an approximate percentage of their time dedicated to SOQM tasks in relation to other responsibilities. B6.2 For the utimate responsible person of SOQM and the responsible persons for each
of the monitoring process annually; and (b) Whether the firm is notified promptly for all identified deficiencies in the system of quality management. B10 Does the firm have a formal policy or
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
. - Please describe the criteria used to assess the level of identified quality risk in a "risk matrix" format, comprising relevant factors such as the likelihood and magnitude. - For each factor used to
) ความเสี่ยงจากการพึ่งพาบุคคลภายนอกรายใดรายหนึ่งเป็นหลัก (third party/vendor locked-in (5) ความเสี่ยงด้าน IT และภัยทางไซเบอร์ (6) ความเสี่ยงกรณีบุคคลภายนอกให้ผู้อื่นดำเนินการแทน (sub-contracting) N/A Yes