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
conduct a significant amount of in-house training? How does the firm ensure that their staff understand the knowledge? 13 Discuss how accounting and auditing technical updates are communicated to audit
ultimate responsibility over the system of quality management (SOQM) functions within the firm? B3 Does the person that has ultimate control in the firm be a CFO or managing partner of the firm? If not, how
emission intensity (gCO2 per unit of production). In order to achieve a certain threshold, the activity must reduce its emission intensity, including by implementing measures to improve efficiency as an
. - 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
: Are any immediate or close family members of principals or staff employed by an audit client? If so are they in a position to influence the accounting records or financial statements? 4 Do any
actions in a timely manner? B4 Does the firm communicate the results of the inspections in a timely manner to engagement partners and other appropriate persons within the system of quality management
) Commercially Available? (b) Produced by an international firm of which the firm is a member? (c) Developed internally by the firm? If no, How does the firm ensure that assurance engagements are performed in
Questionnaire_A A.0 Risk Assessment Process for Information & Communication element: Firm's Reference /Guidance Notes Description 1 What are the quality risks in the information and communication
ปฏิบัติงาน • ระดับที่ 2 (second line of defense) : การบริหารความเสี่ยงและกำกับดูแลการปฏิบัติตามกฎหมายและหลักเกณฑ์ที่เกี่ยวข้อง • ระดับที่ 3 (third line of defense) : การตรวจสอบ N/A Yes/Partial/No N/A N/A N