coastal waters, whether scheduled or not; • transport by towing or pushing of barges, oil rigs etc. This class also includes: • rental of pleasure boats with crew for sea and coastal water transport

กับเกณฑ์สีเขียว โดยเงื่อนไขนี้ใช้กับเรือที่ถูกจัดว่าเป็นเรือขนส่งก๊าซธรรมชาติเหลว (Liquified natural gas (LNG) carriers) หรือเรือบรรทุกน้ำมันดิบ (Crude Oil Tankers) เรือสินค้าเทกองแห้ง ที่ใช้ในการขนส่ง

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

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

principal auditor, Does the firm have policies & procedures to ensure the quality of audit work done by the other firm that includes as a part of the engagement such as subsidiary and associate? Please

principal, staff or immediate family members made or accepted loans/guarantees to/from an audit client or its affiliates? (This includes through any connected entities) Has the firm made or accepted any loans