audit client or a third party calls into question the integrity, objectivity or independence of the audit firm. 8 Has the firm at least annually obtained written declarations on compliance with the firm’s
A. RAP and HR Planning A.0 Risk Assessment Process for Resources element: Firm's Reference /Guidance Notes Description 1 What are the quality risks in Resources element that the firm considers as
ultimate responsibility over the system of quality management (SOQM) functions within the firm? B3 Does the person that has ultimate control in the firm be a CFO or managing partner of the firm? If not, how
that it delivers to the intended external parties? (e.g. publishing a transparency report on the firm's website and presenting it to the audit committee.) 4 Does the firm specify the types of significant
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
) quality risks and (3) responses? 6.1 Please provide the list of circumstances that can have an impact on risk assessment process. 6.2 Please provide a detailed description and schedule of the procedures to
; • Engagements for entities in development stage; and • Requirement from the law or regulation on accepting or continuing a client engagement or withdrawing from engagement. If no, describe how the firm obtains
January 2024 is eligible if it has either: • A power density > 5W/m2 OR • GHG emissions intensity < 100g CO2e/kWh during the life cycle of the powerplant. A hydropower facility commencing operation on 1
จำกัด (มหาชน) ACAP 9 Call Warrants on AOT Issued by KS # Call Warrant on AOT Issued by KS# A AOT11C2407A 9 Call Warrants on BANPU Issued by KKPS # Call Warrant on BANPU Issued by KKPS# A BANPU06C2407A 9
Questionnaire A Monitoring the Firm’s Quality Management Policies and Procedures Firm's Reference /Guidance Notes Description A1 Does the whole firm perform inspection to evaluate its compliance with