briefly. B19 Are there any actions taken by the firm's leaders (partners) to promote quality in SOQM? Please provide any relevant pieces of evidence of these actions. (e.g., communication within the firm

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

decisions for audit client; ·    operate an enforcement mechanism to promote compliance with the policies and procedures; ขึ้ ·    require the Ethics Partner to carry out appropriate investigations, where the