CPD for registered auditors? 5 Is there a training policy for other audit issues of Listed Companies? 6 Are these CPD targets communicated to each individual? If yes, how? 7 Are these targets different
identified physical climate risks that are material to that activity. An adaptation plan for the implementation of those solutions is drawn up accordingly. For new activities and existing activities using
. - 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
, 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
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
standardized audit manual, audit policies and procedures on all audit and assurance assignments? And does the firm use specific audit manual for special industries of clients? If yes, Is the audit manual: (a
the Audit Engagement Partner, an independent partner, or a key audit partner for this client or a partner in the chain of command; and ii. has he/she been appointed as a director or to a key management
, 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
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