is relevant and reliable information to enable proper functioning of SOQM? 2 How does the firm manage the information system (including the use of paper-based and electronic forms) to ensure that it
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
prioritized over financial and operational factors when considering the acceptance or continuation of a client relationship? 2 How do the partners manage conflicting demands on their time from clients and/or
(Net Profit) *งบการเงินเฉพาะกิจการ *หากมีผลขาดทุนสุทธิ ให้ใส่เครื่องหมาย - (ลบ) ไว้หน้าจำนวนเงิน Year [งบการเงินประจำปีล่าสุดที่มี ซึ่งผ่านการสอบทานโดยผู้สอบบัญชี] ล้านบาท Year-1 [งบการเงินย้อนหลัง 1 ปี
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