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
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
to threats and report them promptly; · require the Ethics Partner to assess the implications and determine whether any safeguards or whether there is a need to resign; · require the documentation
facilities must also meet one of the following criteria: • The facility is demonstrably purposefully built in conjunction with intermittent renewables AND / OR • The facility is contributing to a grid which
party because it is required to communicate about non-compliance with laws and regulations (NOCLAR) committed by a client to the appropriate regulator; - The firm may consider the network firm as a
SOQM function mentioned in B2, B6 please describe their reporting line, including the persons under their reporting line and the persons to whom they reports. Please specify the following details: a) How
describe. In case that the firm is a significant component or business unit, does the firm have policies and procedures in place to ensure that significant matters related to the group audit have been
describe the communication process for the change and adjustment to each risk owners in SOQM. 6 When there are circumstances that lead to a change or adjustment in the risk assessment process, such as
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
) ความเสี่ยงจากการพึ่งพาบุคคลภายนอกรายใดรายหนึ่งเป็นหลัก (third party/vendor locked-in (5) ความเสี่ยงด้าน IT และภัยทางไซเบอร์ (6) ความเสี่ยงกรณีบุคคลภายนอกให้ผู้อื่นดำเนินการแทน (sub-contracting) N/A Yes