exercised where significant level of non-audit services (e.g. in terms of fees earned and/or potential embarrassment where mistakes are made)? 4 How are client relationships managed – are there separate
responsibilities? 5 Does the firm have responses to quality risks to monitor the workload and availability of engagement partners and audit staff? If yes, please describe. 6 How does the firm manage planning
ความเสี่ยง (risk treatment) (5) การจัดทำทะเบียนความเสี่ยง (risk register) (6) การติดตามและทบทวนความเสี่ยง (risk monitor and review) (7) การรายงานความเสี่ยง (risk reporting) N/A Yes/Partial/No N/A N/A N/A
) การจัดการความเสี่ยง (risk treatment) (5) การจัดทำทะเบียนความเสี่ยง (risk register) (6) การติดตามและทบทวนความเสี่ยง (risk monitor and review) (7) การรายงานความเสี่ยง (risk reporting) H 1. สอบทาน "นโยบาย
difficult or contentious matters or matters involving differences of opinion? - How does the firm monitor and support the EQr to ensure they can perform their review in a timely and efficient manner
Projects in hydropower have a potential of causing massive damage to the environment by their scale and operation. Thus, in order to be eligible for the construction of a new hydropower plant under the
that: · all partners, senior or other members of the firm notify the firm regarding potential employment with any audit client of the firm; and · whether they be removed from the engagement team; and