element that the firm considers as high risk? Please describe the relevant responses to these risks A.1 Audit methodology and procedures: Firm's Reference /Guidance Notes Description 1 Does the firm use
and immediate family members? 13 Does the firm have any engagements where it acts as a principal auditor or accountant and another firm is engaged to perform segments of the engagement? If yes, describe
the quality risks in Acceptance and Continuance of Client Relationships and Specific Engagement element that the firm considers as high risk? Please describe the relevant responses to these risks. A.1
that the firm considers as high risk? Please describe the relevant responses to these risks B1 Who is the ultimate shareholder(s) that have ultimate control of the audit firm, and;? B2 Who has the
programs/checklists and describe any such changes or updates. If no, how does the firm carry out inspection to evaluate its compliance with its policies and procedures, and TSQM A5 To promote timeliness and
high risk? Please describe the relevant responses to these risks. A.1 Human Resources Planning: Firm's Reference /Guidance Notes Description 1 Is the firm’s human resource planning in line with the
quality objective as mentioned in TSQM1 and 2? If not, please provide the details of the minimum objectives that are absent and describe any reasons for their absense. 1.2 Does the audit firm completely
element that the firm considers as high risk? Please describe the relevant responses to these risks. A.1 Information System: Firm's Reference /Guidance Notes Description 1 How does the firm determine what
for the transport sector. Some transport activities in the Section 4.2 (Activity Thresholds and criteria) will refer to this sectoral transport table Main thresholds Additional criteria 2022-2025 2026
มวลหรือชีวภาพที่ผลิตได้จะต้องมีการปล่อยก๊าซเรือนกระจกเป็นไปตามเกณฑ์ที่กำหนดไว้ในหน่วยของ gCO2e/kWh ตามตารางที่ 12 (โดยแปลงจากหน่วย gCO2e/MJ ของพลังงานต้นกำเนิด (primary energy) เพื่อให้มีความสอดคล้องกัน