· a review of the audit work performed by the team member in the current and, where appropriate, the most recent audit that performed by those Partners/staff leaving 2 Joining an Audit Client Have any
are aware of and understand the firm’s audit manual and perform audit work in accordance with firm’s audit manual? 3 Do the firm policies and procedures specify the forms and contents of working papers
resources when an engagement team faces a high workload engagement, such as high volume of work than expected or low recovery rate? 7 Does the firm communicate the identity and role of the engagement partners
the scope of work. - Indications that the client might be involved in any criminal activities. - The reasons for the proposed appointment of the firm and nonreappointment of the previous firm. - The
, procedures, checklist, and system of quality management is appropriately revised to address the observed deficiencies. B8 Review the previous year’s ACR report with the current year and find out how the action
systems. This may include different modes of land transport, such as: • by motorbus, • tramway, • streetcar, • trolley bus, • underground • elevated railways etc. The transport is carried out on scheduled
matters: · ensure firm’s commercial considerations do not override the quality of work performed; · The firm’s performance evaluations, compensation, and promotion (including incentive systems) with
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
(session time out) หรือการล็อคหน้าจอ (lock screen) อัตโนมัติ เมื่อไม่มีการใช้งานถึงระยะเวลาที่กำหนด เป็นต้น 1. สำนักงานเข้าสังเกตการณ์ (On-site) การตัดออกจากระบบ (session time out) หรือการล็อคหน้าจอ (lock
Questionnaire No. Particulars Firm's Reference /Guidance Notes Description 1 Does the audit firm design and implement the risk assesment process that includes the identification of quality objectives