Ethics Partner, does the principal meet regularly to discuss ethics and document their discussions? 3 Does the firm have documented policies and procedures appropriate to the size and nature of the firm? 4
, for example: - The identity and business reputation of the client’s principal owners, key management, and those charged with its governance. - The nature of the client’s operations, including its
haulage, including haulage in tanker trucks • haulage of automobiles • transport of waste and waste materials, without collection or disposal This class also includes: • furniture removal • renting of
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
องค์การทางทะเลระหว่างประเทศ (International Maritime Organisation Data Collection System) ข้อมูล ที่รวบรวมเพื่อจัดทำรายงานดังกล่าวจึงสามารถนำไปใช้ประโยชน์ได้กว้างขวางและนำมาใช้เป็นข้อมูลในการวัด AER ได้