how the firm confirms the independence of such other firms B.1 Financial Relationships: Firm's Reference /Guidance Notes Description 1 Financial Interest: Do any of the firm, principals, staff or any

coastal waters, whether scheduled or not; • transport by towing or pushing of barges, oil rigs etc. This class also includes: • rental of pleasure boats with crew for sea and coastal water transport

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

establishing a specific time period to make that evaluation? If yes, do the conditions include: • significant changes in the client (such as ownership, management, nature of business or financial position

staff along with necessary interpretations and quality management standards. 14 How does the firm ensure that those involved in special audits or audit clients in a specialized industry (e.g., financial

กับเกณฑ์สีเขียว โดยเงื่อนไขนี้ใช้กับเรือที่ถูกจัดว่าเป็นเรือขนส่งก๊าซธรรมชาติเหลว (Liquified natural gas (LNG) carriers) หรือเรือบรรทุกน้ำมันดิบ (Crude Oil Tankers) เรือสินค้าเทกองแห้ง ที่ใช้ในการขนส่ง