relevant regulatory or reporting requirements, or the ability to gain the necessary skills and knowledge effectively; - The firm has sufficient personnel with the necessary competence and capabilities
appropriate experience and ability, and necessary authority, to assume that responsibility. If yes, is their appropriate experience and ability sufficient to identify and understand quality management issues
staff along with necessary interpretations and quality management standards. 14 How does the firm ensure that those involved in special audits or audit clients in a specialized industry (e.g., financial
(including communication of the necessary information)? - How does the firm address circumstances where there are threats to objectivity of the EQr? 6 Has the firm established policies and procedures regarding
(Net Profit) *งบการเงินเฉพาะกิจการ *หากมีผลขาดทุนสุทธิ ให้ใส่เครื่องหมาย - (ลบ) ไว้หน้าจำนวนเงิน Year [งบการเงินประจำปีล่าสุดที่มี ซึ่งผ่านการสอบทานโดยผู้สอบบัญชี] ล้านบาท Year-1 [งบการเงินย้อนหลัง 1 ปี
direct (tailpipe) CO2 emission when operated on a track with necessary infrastructure, and use a conventional engine where such infrastructure is not available (bimodal) AND • The trains and wagons are not
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