Electrical Products and Computer 08 Energy and Utilities 23,323.60 7 09 Media and Publishing 10 Finance and Securities 17,157.60 8 11 Foods and Beverages 7,250.00 3 12 Health Care Services 13 Tourism and
Energy and Utilities 8,600.00 4 09 Media and Publishing 300.00 1 10 Finance and Securities 29,961.98 12 11 Foods and Beverages 5,820.00 2 12 Health Care Services 13 Tourism and Leisure 14 Industrial
evaluate clients risk? 5 Regarding integrity checks, does the firm conduct, for example: • communications with existing or previous professional accountants; • inquiry of personnel/third parties such as
nature and complexity through appropriate training and participation; • understanding of professional standards and applicable legal and regulatory requirements; • technical knowledge and expertise
Reference Sector Thresholds Table 11. Thresholds for certain energy sector activities, gCO2e/kWh 2022-2025 2026-2030 2031-2035 2036-2040 2041-2045* 2046-2050* Table 11 summarizes key reference
procedures properly covered in induction, professional training and Continuing Professional Development for all principals and staff? B12 Do these written policies and procedures cover the following general
communicated to the group auditor? 6 How does the firm ensure that engagement teams exercise appropriate professional judgment and skepticism? 7 Does the Service Delivery Center perform audit procedures for the
through computer software databases containing professional and regulatory literature). b. If “no,” describe how the firm obtains reasonable assurance that it is aware of the applicable independence
assurance that it deals appropriately with: (a) complaints and allegations that the work performed by the firm fails to comply with professional standards (including TSQM) and regulatory and legal
กำหนดไว้ในภาคพลังงานครอบคลุมมาตรการด้านการเพิ่มประสิทธิภาพการใช้พลังงาน (energy efficiency) แล้ว เนื่องจากเงื่อนไขและตัวชี้วัดถูกกำหนดไว้ในรูปแบบของเพดานความเข้มข้นของการปล่อยก๊าซเรือนกระจก (gCO2 /หน่วย