do to eliminate or reduce this risk? _x000D_&1#&"Tahoma"&12&KC0C0C0 SEC Classification : ใช้ภายใน (Internal) E. Effect of computerization E Effect of computerization on audits: Firm's Reference

from those mandatory targets prescribed by the TFAC (e.g., verified CPD 20 hours per year, and at least 10 hours related to accounting subject)? If yes, explain how and why. 8 How does the firm obtain

) If no, how does the firm obtain assurance that the work done is appropriate? 3 If the Service Delivery Center performs audit procedure for the firm, how does the firm direct and supervise individuals

of all considerations and justification where firm chooses to safeguards against rather than eliminate a threat; ·    prohibit audit team members from making or assuming responsibility for management