party because it is required to communicate about non-compliance with laws and regulations (NOCLAR) committed by a client to the appropriate regulator; - The firm may consider the network firm as a

documented. 7 Does the firm specify conditions that require evaluation of a specific client or engagement, obtaining relevant information to determine whether the relationship should be continued, and

Companies: Are there any Listed Company audit clients where the total fees regularly are more than 5%? 4 If new audit firm – are they obtaining external independent quality management reviews where fee income

obtaining audit evidence) ผลการประเมิน คำอธิบาย ประเภทการวัดผล Maturity Level 1 (M1) Maturity Level 2 (M2) Maturity Level 3 (M3) Maturity Level 4 (M4) Maturity Level 5 (M5) หมวดที่ 1 การกำกับดูแลและบริหาร