audited by the firm) will regularly be more than 15% of the firm’s annual fee income (or where Audit Engagement Partner profit share not on a firm basis, on that part of firm e.g. by office)? 3 Listed

activities? A7 Does the firm perform post-issuance reviews of selected engagements as part of its monitoring procedures? If yes, please provide us with the method for selecting engagement to review

or part- time auditors and individuals in the service delivery center) If yes, please describe. 2 How does the firm determine staffing requirements and minimum qualifications for each position? (full

significant part of partner portfolio and/ or where client prestigious? 6 How does firm deal with situation where pressures on fee by a client? 7 Have any audit clients been retained by reducing audit fees? 8

principal auditor, Does the firm have policies & procedures to ensure the quality of audit work done by the other firm that includes as a part of the engagement such as subsidiary and associate? Please

(Net Profit) *งบการเงินเฉพาะกิจการ *หากมีผลขาดทุนสุทธิ ให้ใส่เครื่องหมาย - (ลบ) ไว้หน้าจำนวนเงิน Year [งบการเงินประจำปีล่าสุดที่มี ซึ่งผ่านการสอบทานโดยผู้สอบบัญชี] ล้านบาท Year-1 [งบการเงินย้อนหลัง 1 ปี

• operation of funicular railways, aerial cableways etc. if part of urban or suburban transit systems. Operations only For scheduled passenger road transport, the activity complies with the following criteria