, however, are a very diverse, both in terms of sizes and in terms of purposes, and any eligibility criteria for them must be granular enough to encompass all of them. The green threshold for the shipping
pressure when the EQr has a reporting line to the engagement partner? 3 Has the firm established responses to address quality risks that set forth the criteria for eligibility of individuals who assist the
. - 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
)? 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
high risk? Please describe the relevant responses to these risks. A.1 Human Resources Planning: Firm's Reference /Guidance Notes Description 1 Is the firm’s human resource planning in line with the
, for example, a methodology, industry or subject matter specific guide; and - The firm is able to complete the engagement within the reporting deadline. 4 Does the firm inform personnel of its acceptance
, 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
activities and provide quality services? This includes: (a) What channels and methods are used? (b) What is the frequency of communication? (c) How does the firm ensure appropriate communication for the
กิจกรรมของภาคพลังงาน) จะอ้างอิงเงื่อนไขและตัวชี้วัดในตารางนี้ กิจกรรมสีเขียว 100 100 100 100 50 กิจกรรมสีเหลือง 381 225 191 148 N/A N/A กิจกรรมสีแดง >381g >225g >191g >148g >50g >50g หมายเหตุ ควรมีการทบทวน