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

quality objective as mentioned in TSQM1 and 2? If not, please provide the details of the minimum objectives that are absent and describe any reasons for their absense. 1.2 Does the audit firm completely

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

reserve? A3 Does the monitoring process required those performing the engagement or the engagement quality management review are not involved in inspecting the engagements? A4 Does the firm have monitoring

engagement if effective safeguards could not be applied? 17 Does the firm have a system for identifying all services performed for clients, including services performed by entities closely aligned through

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

not implemented, has the reasons for departure been documented? If no, how does the firm ensure that difficult or contentious matters have been resolved appropriately? Are the nature, scope and

(successful cyber attack) ไม่นับเหตุการณ์ DDoS เช่น malware, SQL injection, social engineering โดยนับทั้งที่มีความเสียหายและไม่มีความเสียหายที่เกิดขึ้นกับพนักงานหรือลูกค้าของผู้ประกอบธุรกิจ ครั้ง 13 จำนวน

assurance that it is not continuing a relationship, which should be discontinued. 8 Does the firm have any particularly risky clients or risky industry? - Finance and Securities - Banking - Digital Assets

used in determination of partner’s remuneration? (Please describe the criteria e.g., job portfolio, audit fee. You do not need to specify amount of remuneration, ) 14 Does the firm carry out staff