of all considerations and justification where firm chooses to safeguards against rather than eliminate a threat; · prohibit audit team members from making or assuming responsibility for management
turnover in busy season? 4 How does the firm address concerns regarding the competence and capabilities of engagement team members, including ensuring they have sufficient time to perform their
supervision of engagements? This includes: (a) Tracking the progress of engagement. (b) Considering whether each members of engagement team understand their instructions. (c) Considering whether each members of
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
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
development. ** Post-sunset dates, amber certification is no longer available ** Energy efficiency measures are covered under these energy sector criteria by the very means of establishing thresholds using
Questionnaire No. Particulars Firm's Reference /Guidance Notes Description 1 Does the audit firm design and implement the risk assesment process that includes the identification of quality objectives
การแบ่งแยกหน้าที่ (segratation of duties) อย่างเหมาะสม ตามหลักการแบ่งแยกหน้าที่ 3 ระดับ (3 Lines of Defense : 3 LoDs) โดยมีการแบ่งแยกหน้าที่อย่างชัดเจน ดังนี้ • ระดับที่ 1 (first line of defense) : การ
A. RAP & Client Acceptance A.0 Risk Assessment Process for Acceptance and Continuance of Client Relationships and Specific Engagement element: Firm's Reference /Guidance Notes Description 1 What are
efficiency of monitoring activities, how does the firm establish monitoring cycle for regular monitoring activities within a year? Please provide the monitoring schedule of each TSQM elements' activities and