&KC0C0C0 SEC Classification : ใช้ภายใน (Internal) C. External Pressures C External Pressures: Firm's Reference /Guidance Notes Description 1 How is the firm’s practice influenced partner and audit staff’s

involved in the engagements? How does the firm oversee the work that is assigned? And how does the firm address the review of their work? 4 How does the firm document the performance of these