responsibility of all independence issues? If yes, Does he/she have the seniority, experience, authority and resources and take responsibility for the adequacy of firm’s procedures? 2 For firms without designated
that commercial considerations do not override the quality of the work performed and the independence of the firm and its personnel. B15 Describe how the firm reviews and updates the Quality Management
quality management of audit engagement? 2 Where are standard audit manuals kept? Do the firm policies and procedures maintain or provide its personnel access to adequate and up-to-date audit manual, firm’s
to key members of client management and those charged with governance? 8 Do engagement partners have the appropriate capabilities, competence, authority and time to perform the role? 9 Are the
, for example: - The identity and business reputation of the client’s principal owners, key management, and those charged with its governance. - The nature of the client’s operations, including its
กำกับธุรกิจจัดการลงทุน - Login/Password + OTP สน.55/2559 12 1 เมื่อเกิดเหตุ 0-2263-6043 mutta@sec.or.th ES00050 แจ้งการทำ self-custody กรณีตนเองเป็นผู้บริหารจัดการกองทุนส่วนบุคคล บริษัทจัดการ PF ที่